SELECT Count(1)
FROM   (SELECT cod_acct_no
        FROM   ts
        WHERE  cod_acct_no IN (SELECT a.cod_acct_no
                               FROM   td a
                               WHERE  a.cod_dep_stat IN ( 1, 5 )
                               GROUP  BY a.cod_acct_no
                               HAVING Count(*) = (SELECT Count(*)
                                                  FROM   td b
                                                  WHERE
                                      a.cod_acct_no = b.cod_acct_no
                                                  GROUP  BY cod_acct_no)));  

SELECT COUNT(*)
FROM   ts
WHERE  cod_acct_no IN (
    SELECT a.cod_acct_no
    FROM   td a
    GROUP BY a.cod_acct_no
    HAVING COUNT( CASE WHEN a.cod_dep_stat IN (1,5) THEN 1 ELSE NULL END ) > 0
       AND COUNT( CASE WHEN a.cod_dep_stat IN (1,5) THEN NULL ELSE 1 END ) = 0

SELECT COUNT(*)
FROM   ts
WHERE  cod_acct_no IS NOT NULL
  AND  cod_acct_no NOT IN (
    SELECT a.cod_acct_no
    FROM   td a
    WHERE  a.cod_acct_no IS NOT NULL
      AND  a.cod_dep_stat IN (1,5)

SELECT COUNT(*)
FROM   ts
WHERE  cod_acct_no IS NOT NULL
  AND  cod_acct_no NOT IN (
    SELECT a.cod_acct_no
    FROM   td a
    WHERE  a.cod_acct_no IS NOT NULL
      AND  a.cod_dep_stat NOT IN (1,5))