SELECT S1.NAME NAME , S1.SUBSIDIARY_ID SUBSIDIARY_ID , S1.CHART_OF_ACCOUNTS_ID CHART_OF_ACCOUNTS_ID , 2 ORDERING_VALUE FROM GL_IEA_SUBSIDIARIES S1 UNION SELECT MEANING NAME , -1 SUBSIDIARY_ID , -1 CHART_OF_ACCOUNTS_ID , 1 ORDERING_VALUE FROM GL_LOOKUPS L WHERE L.LOOKUP_TYPE = 'LITERAL' AND L.LOOKUP_CODE = 'ALL'