根据你的数据，我想出了下面，它不是完美的，但至少你可以开始与此SQL。

insert into tbl_ledger_branch
      (ledger_code,
       name,
       depth,
       parent_code,
       balance,
       ref_cur_id,
       eff_date,
       ref_branch,
       cur_balance,
       number_date)
      with dates as
       (SELECT max(EFF_DATE) start_date, max(EFF_DATE) end_date
          from tbl_ledger_input a)
      
      select a.ledger_code,
             max(b.name) name,
             max(b.depth) depth,
             max(CONCAT(SUBSTR(b.LEDGER_CODE, 1, 9), '00')) PARENT_CODE,
             sum(a.balance) balance,
             a.ref_cur_id,
             a.eff_date,
             a.ref_branch,
             a.cur_balance,
             a.eff_date
        from tbl_ledger_input a, tbl_ledger b, dates c
       where a.ledger_code = b.ledger_code
         AND a.eff_date >= c.start_date
         AND a.eff_date <= c.end_date
       group by a.ref_branch,
                a.ref_cur_id,
                a.ledger_code,
                a.cur_balance,
                a.eff_date;