select
    BD.*
from
    ( select
        ID, USER_ID, OWNER,
        CARDNUMBER, EXPMONTH, EXPYEAR,
        null as ACCOUNT, null as BANKNAME, null as SWIFT,
        1 as CLAZZ
    from
        CREDITCARD

    union

    select
        ID, USER_ID, OWNER,
        null as CARDNUMBER, null as EXPMONTH, null as EXPYEAR
        ACCOUNT, BANKNAME, SWIFT,
        2 as CLAZZ from BANKACCOUNT
    ) BD
where
    BD.USER_ID ?