Oracle 18c

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Create table TEST_RUA (CLASS VARCHAR2(100), ID_LL VARCHAR2(100), ID_UU VARCHAR2(100), TKR VARCHAR2(100), NAME VARCHAR2(100))
BEGIN
INSERT INTO TEST_RUA VALUES ('Bond', 'BERF', 'GV9999B12M1', 'TKXX', 'TES_RES');
INSERT INTO TEST_RUA VALUES ('Bond', 'BERT', 'FV9999B12M3', 'BURR', 'PRS_RES');
INSERT INTO TEST_RUA VALUES ('Bond', 'BREG', 'TV9999B12M4', 'CVKR', 'FRTG_OP');
INSERT INTO TEST_RUA VALUES ('Bond', 'BREG', 'SQTUREGBFNO', 'LRQU', 'BEGT_TU');
END;
/
1 rows affected

Select * from TEST_RUA


CLASS
ID_LL
ID_UU
TKR
NAME


Bond
BERF
GV9999B12M1
TKXX
TES_RES

Bond
BERT
FV9999B12M3
BURR
PRS_RES

Bond
BREG
TV9999B12M4
CVKR
FRTG_OP

Bond
BREG
SQTUREGBFNO
LRQU
BEGT_TU


Create table TEST_RUA_MER (CLASS VARCHAR2(100), ID_LL VARCHAR2(100), ID_UU VARCHAR2(100), TKR VARCHAR2(100), NAME VARCHAR2(100));
BEGIN
INSERT INTO TEST_RUA_MER VALUES ('Bond', 'BERF', 'GV9999B12M1', 'TKXX', 'TES_RES');
INSERT INTO TEST_RUA_MER VALUES ('Bond', 'BERT', 'FV9999B12M3', 'BURR', 'PRS_RES');
INSERT INTO TEST_RUA_MER VALUES ('Bond', 'BREG', 'TV9999B12M4', 'CVKR', 'MT_QUE');
INSERT INTO TEST_RUA_MER VALUES ('Bond', 'BREG', 'LV9999B12F6', 'OPTQ', 'BWQT_UI');
END;
/
1 rows affected

Select * from TEST_RUA_MER


CLASS
ID_LL
ID_UU
TKR
NAME


Bond
BERF
GV9999B12M1
TKXX
TES_RES

Bond
BERT
FV9999B12M3
BURR
PRS_RES

Bond
BREG
TV9999B12M4
CVKR
MT_QUE

Bond
BREG
LV9999B12F6
OPTQ
BWQT_UI


MERGE INTO test_rua_mer dst
USING (
      SELECT  id_ll, id_uu, tkr
      ,	   tr.class, tr.name
      ,    CASE
	           WHEN tr.ROWID IS NULL
			 OR  (  LNNVL (tr.class <> trm.class)
			     AND LNNVL (tr.name <> trm.name)
			     )
		   THEN 'DELETE'
	   END  AS delete_flag
      FROM      test_rua     tr
      FULL JOIN test_rua_mer trm  USING (id_ll, id_uu, tkr)
    )         src
ON (  src.id_ll = dst.id_ll
   AND src.id_uu = dst.id_uu
   AND src.tkr   = dst.tkr
   )
WHEN NOT MATCHED
THEN INSERT (dst.class, dst.id_ll, dst.id_uu, dst.tkr, dst.name)
     VALUES (src.class, src.id_ll, src.id_uu, src.tkr, src.name)
WHEN MATCHED THEN UPDATE
  SET dst.class = src.class
  ,   dst.name  = src.name
DELETE WHERE src.delete_flag = 'DELETE'
;
5 rows affected

Select * from TEST_RUA_MER


CLASS
ID_LL
ID_UU
TKR
NAME


Bond
BREG
TV9999B12M4
CVKR
FRTG_OP

Bond
BREG
SQTUREGBFNO
LRQU
BEGT_TU


MERGE INTO test_rua_mer dst
USING (
      SELECT  id_ll, id_uu, tkr
      ,	   tr.class, tr.name
      ,    CASE
	           WHEN tr.ROWID IS NULL
			 OR  (  LNNVL (tr.class <> trm.class)
			     AND LNNVL (tr.name <> trm.name)
			     )
		   THEN 'DELETE'
	   END  AS delete_flag
      FROM      test_rua     tr
      FULL JOIN test_rua_mer trm  USING (id_ll, id_uu, tkr)
    )         src
ON (  src.id_ll = dst.id_ll
   AND src.id_uu = dst.id_uu
   AND src.tkr   = dst.tkr
   )
WHEN NOT MATCHED
THEN INSERT (dst.class, dst.id_ll, dst.id_uu, dst.tkr, dst.name)
     VALUES (src.class, src.id_ll, src.id_uu, src.tkr, src.name)
WHEN MATCHED THEN UPDATE
  SET dst.class = src.class
  ,   dst.name  = src.name
DELETE WHERE src.delete_flag = 'DELETE'
4 rows affected

Select * from TEST_RUA_MER


CLASS
ID_LL
ID_UU
TKR
NAME


Bond
BERT
FV9999B12M3
BURR
PRS_RES

Bond
BERF
GV9999B12M1
TKXX
TES_RES
CLASS	ID_LL	ID_UU	TKR	NAME
Bond	BERF	GV9999B12M1	TKXX	TES_RES
Bond	BERT	FV9999B12M3	BURR	PRS_RES
Bond	BREG	TV9999B12M4	CVKR	FRTG_OP
Bond	BREG	SQTUREGBFNO	LRQU	BEGT_TU