Here is my query
SELECT
COUNT(C.SETID)
FROM
MYCUSTOMER C
LEFT OUTER JOIN MYCUSTOPTION CO
ON
(C.SETID = CO.SETID
AND
After trying those LEFT OUTER JOIN from the others answers, it works but it is really slow...
Best solution, in my own, is creating a VIEW related to the latest record you need and perform the left join on it.
CREATE VIEW VIEW_SOF_TOF as
SELECT SOF."FIELDA1", TOF."FIELDB1", TOF."FIELDB2", ...
FROM SOF, TOF
WHERE FIELDA1 (+) = FIELDB1
AND ( FIELDB2 = (SELECT MAX(FIELDB2) FROM TOF WHERE FIELDA1 = FIELDB1)
OR FIELDB2 IS NULL)