declare @t table (id int, cash numeric(18,2), t datetime, Code int);

insert into @t
values
 (1, 300, '10:14:00', 1),
 (2, -450, '10:16:00', 2),
 (3, 100, '10:21:00', 1),
 (4, 200, '10:22:00', 1),
 (5, 555, '10:26:00', 1),
 (6, -848, '10:30:00', 2),
 (7, 80, '10:32:00', 1),
 (8, 400, '10:36:00', 1),
 (9, 368, '10:38:00', 1),
 (10, 200, '10:39:00', 1);

with c2 as
(
 select
  id, cash, t, Code,
  lead(t, 1, '99991231') over (order by t) as t_next
 from
  @t
 where
  code = 2
)
select
 a.id, a.cash, a.t, a.Code
from
 c2 a outer apply
 (
   select
    1
   from
    (select sum(cash) over (order by t) from @t where code = 1 and t between a.t and dateadd(mi, 10, a.t) and t < a.t_next) c1(s)
   where
    c1.s = abs(a.cash)
 ) b(flag)
where
 b.flag is null;

declare @t table (id int, cash numeric(18,2), t datetime, Code int);

insert into @t
values
 (1, 300, '10:14:00', 1),
 (2, -450, '10:16:00', 2),
 (3, 100, '10:21:00', 1),
 (4, 200, '10:22:00', 1),
 (5, 555, '10:26:00', 1),
 (6, -848, '10:30:00', 2),
 (7, 80, '10:32:00', 1),
 (8, 400, '10:36:00', 1),
 (9, 368, '10:38:00', 1),
 (10, 200, '10:39:00', 1);

 with a as(
 select* 
 ,sum(case code when 1 then 0 else 1 end) over(order by id) as cum
 from @t
 ), b 
 as(
 select * 
 ,sum(cash) over(partition by cum order by id) as c
 from a
 ), d
 as(
 select cum,min(t) as mt,case when min(abs(c))<> 0 then 1 else 0 end flag
 from b
 group by cum
 )
 select id,cash,t,code 
 from b
 where cum  in(select cum from d where flag = 1)
 and code = 2
 union
 select id,cash,t,code
 from b
 where cum  in(
  select b.cum
 from b
 join d on d.cum = b.cum and flag = 0
 and c = 0 and datediff(MINUTE,d.mt,t)>10
 )
 and code = 2

with c2 as
(
 select
  id, cash, t, Code,
  lead(t, 1, '99991231') over (order by t) as t_next,
  lag(t, 1, '17530101') over (order by t) as t_prev
 from
  @t
 where
  code = 2
)
select
 a.id, a.cash, a.t, a.Code
from
 c2 a outer apply
 (
   select
    1
   from
    (select sum(cash) over (order by t) from @t where code = 1 and t between a.t and dateadd(mi, 10, a.t) and t < a.t_next) c1(s)
   where
    c1.s = abs(a.cash)
 ) b(flag) outer apply
 (
   select
    1
   from
    (select sum(cash) over (order by t) from @t where code = 1 and t between dateadd(mi, -10, a.t) and a.t and t > a.t_prev) c1(s)
   where
    c1.s = abs(a.cash)
 ) c(flag)
where
 b.flag is null and c.flag is null;