IF NOT EXISTS(SELECT TOP 1 * FROM TMDL3ISTISNAIDURUM WHERE MDL3ISTISNAIDURUMID='12')
INSERT INTO TMDL3ISTISNAIDURUM (MDL3ISTISNAIDURUMID,ISTISNAIDURUM,MDL3ISTISNAIDURUMKODU) VALUES(12,'BKK na göre Borçlular','9')