Stored Procedure in SQL 2000/2005 should do the trick and be fast.
Create procedure [dbo].[getDeficitNetWorth]
(
@sub_no int = 80)
as
set nocount on
SELECT Bal.Net_Worth, Bal.acct_no, Bal.sub_no, Bal.datadate, Bal.money_mkt_bal, Bal.mkt_val_amt, Bal.equity_amt, Bal.cash_free_cr, Act.rep,
Act.Account_Name, Bal.long_mkt_value_amt, Bal.trade_dt_bal
FROM vwDailyStatsBalances AS Bal INNER JOIN
vwDIMCurrentAccountInfo AS Act ON Bal.acct_no = Act.acct_no
WHERE (Bal.datadate = dbo.LastWorkDay(GETDATE())) AND (Bal.sub_no = @sub_no) AND (Bal.acct_no NOT IN
(SELECT DISTINCT acct_no
FROM vwPos
WHERE (sub_no = @sub_no) AND (datadate = dbo.LastWorkDay(GETDATE())))) AND (Bal.Net_Worth < 0)
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