SELECT AXE.AXIS_SET_ID AS FINANCIAL_STATEMENT_ID , AXE.SEQUENCE AS FINANCIAL_ITEM_ID , AXE.NAME , AXE.DESCRIPTION , AXE.DISPLAY_FLAG , NULL AS PARENT_FINANCIAL_ITEM_ID FROM RG_REPORT_AXES_V AXE , RG_REPORT_AXIS_SETS_V AXI WHERE AXI.AXIS_SET_TYPE='R' AND AXE.DISPLAY_FLAG='Y' AND AXE.AXIS_SET_ID = AXI.AXIS_SET_ID