SELECT A.ABC_ID, A.VAL FROM A WHERE NOT EXISTS
(SELECT * FROM B WHERE B.ABC_ID = A.ABC_ID AND B.VAL = A.VAL)
ou
SELECT A.ABC_ID, A.VAL FROM A WHERE VAL NOT IN
(SELECT VAL FROM B WHERE B.ABC_ID = A.ABC_ID)
ou
SELECT A.ABC_ID, A.VAL LEFT OUTER JOIN B
ON A.ABC_ID = B.ABC_ID AND A.VAL = B.VAL FROM A WHERE B.VAL IS NULL
Observe que essas consultas não exigem que ABC_ID esteja na tabela B. Acho que isso faz o que você quer.