This view is based on tables FII_FULL_UDD1_HIERS and FND_FLEX_VALUES_TL. It will contain information about the nodes in the full hierarchy of User Defined Dimension 1.
SELECT -999 PARENT_ID , FLH.PARENT_VALUE_ID ID , NVL(FFVT.DESCRIPTION , FFVT.FLEX_VALUE_MEANING) VALUE FROM FII_FULL_UDD1_HIERS FLH , FND_FLEX_VALUES_TL FFVT WHERE FLH.PARENT_LEVEL = FLH.CHILD_LEVEL AND FLH.PARENT_VALUE_ID = FFVT.FLEX_VALUE_ID AND FFVT.LANGUAGE = USERENV('LANG')