SELECT biblio.biblio_id, biblio.title, biblio.image, biblio.isbn_issn, biblio.publish_year, pbl.publisher_name AS `publisher`, pplc.place_name AS `publish_place`, biblio.labels, biblio.input_date FROM biblio LEFT JOIN mst_publisher AS pbl ON biblio.publisher_id=pbl.publisher_id LEFT JOIN mst_place AS pplc ON biblio.publish_place_id=pplc.place_id WHERE opac_hide=0 AND (biblio.biblio_id IN (SELECT bt.biblio_id FROM biblio_topic AS bt LEFT JOIN mst_topic AS t ON bt.topic_id=t.topic_id WHERE topic LIKE '%FINANCIAL STATEMENT%')) ORDER BY biblio.publish_year DESC, biblio.title ASC LIMIT 40, 20