select
    ID, OWNER, EXPMONTH, EXPYEAR, CARDNUMBER,
    ACCOUNT, BANKNAME, SWIFT, CLAZZ_
 from
    ( select
          ID, OWNER, EXPMONTH, EXPYEAR, CARDNUMBER,
          null as ACCOUNT,
          null as BANKNAME,
          null as SWIFT,
          1 as CLAZZ_
      from
          CREDITCARD
      union all
      select
          id, OWNER,
          null as EXPMONTH,
          null as EXPYEAR,
          null as CARDNUMBER,
          ACCOUNT, BANKNAME, SWIFT,
          2 as CLAZZ_
      from
          BANKACCOUNT
    ) as BILLINGDETAILS