   INSERT INTO _mozgasnem_engedely
      (munkatars_kod, mozgasnem_kod)
   Select munkatars.kod, mozgasnem.kod
     FROM munkatars CROSS JOIN mozgasnem
     left outer
     join _mozgasnem_engedely
     on (munkatars.kod = _mozgasnem_engedely.munkatars_kod) and
        (mozgasnem.kod = _mozgasnem_engedely.mozgasnem_kod)
     where _mozgasnem_engedely.munkatars_kod is null
        AND mozgasnem.kod <> 0
        AND mozgasnem.sztorno = 0;