multiple join HOW to get the following result?
Simply join those two queries:

with tab1 as (
  select branch_code,
         ABS(nvl(sum(cr_bal_lcy - dr_bal_lcy), 0)) as A35
  from gltb_gl_bal_daily
  where gl_code in ('620100000','620230000','620400000','620800000',
                    '620910000','620930000','621010000','621020000',
                    '630000000')
    AND trn_dt = &amp;PM_DATE --entry
  group by branch_code  
), tab2 as (
  select branch_code,
         ABS(nvl(sum(cr_bal_lcy - dr_bal_lcy), 0)) as A35
  from fcubs1203.gltb_gl_bal_daily
  where gl_code in ('620820000', '630300000')
  AND trn_dt = &amp;PM_DATE
  group by branch_code
)
select tab1.branch_code, tab1.a35 - coalesce(tab2.a35, 0)
from tab1
  left join tab2 on tab1.branch_code = tab2.branch_code;