Please check whether the below coded will be useful for you.
1) Copy it_glt0 to another internal table.
2) Declare a flag lv_flag
3) Sort it_glt0 based on racct and drcrk.
4) Loop the internal table. If at any point there is a value in hslvt, capture it in the flag.
5) Check whether the flag contains a value. If not delete the new internal table for the corresponding racct.
6) Its pre assumed that drcrk always contains a S or H.
DATA lv_flag.
IT_GLT0_COPY = IT_GLT0.
SORT it_glt0 BY RACCT DRCRK.
LOOPAT it_glt0 INTO WA_glt0.
IF WA_GLT0-HSLVT ISNOTINITIAL.
LV_FLAG = 'X'.
ENDIF.
ATENDOF RACCT.
IF LV_FLAG ne'X'.
DELETE it_glt0_copy WHERE racct = WA_glt0-racct.
ENDIF.
CLEAR lv_flag.
ENDAT.
ENDLOOP.