Write a query to find the second-highest credit rating change for a specific issuer within a given fiscal year.
Use Acme Holdings and fiscal year 2024 for this exercise. Return all changes tied at the second-highest distinct value, ignoring rows where the rating change is NULL.
change_id, issuer_name, fiscal_year, and notch_change.notch_change values.change_id ascending.| Column | Type | Description |
|---|---|---|
| issuer_idPK | INT | Unique issuer identifier |
| issuer_name | VARCHAR(100) | Issuer legal or reporting name |
| sector | VARCHAR(60) | Issuer industry sector |
| Column | Type | Description |
|---|---|---|
| change_idPK | INT | Unique rating change identifier |
| issuer_id | INT | Issuer associated with the rating change |
| fiscal_year | INT | Fiscal year of the rating change |
| previous_rating | VARCHAR(10) | Rating before the change |
| new_rating | VARCHAR(10) | Rating after the change |
| notch_change | NUMERIC(5,2) | Numeric magnitude of the rating change |
| change_date | DATE | Date of the rating change |