SELECT GJB.ROWID ROW_ID , GJB.NAME , GJB.JE_BATCH_ID , GJB.ACTUAL_FLAG , GJB.SET_OF_BOOKS_ID , GJB.STATUS , GJB.DEFAULT_PERIOD_NAME , GJB.LAST_UPDATE_DATE , GJB.LAST_UPDATED_BY , GJB.LAST_UPDATE_LOGIN , GJB.CONTROL_TOTAL , GJB.RUNNING_TOTAL_DR , GJB.RUNNING_TOTAL_CR , L1.DESCRIPTION BALANCE_TYPE FROM GL_JE_BATCHES GJB , GL_LOOKUPS L1 WHERE L1.LOOKUP_TYPE = 'BATCH_TYPE' AND L1.LOOKUP_CODE = GJB.ACTUAL_FLAG AND GJB.STATUS = 'P' AND ( ( GJB.ACTUAL_FLAG IN ('A' , 'E') AND EXISTS ( SELECT 'X' FROM IGI_COM_SOB_LINK WHERE GJB.SET_OF_BOOKS_ID = SOURCE_SET_OF_BOOKS_ID AND NVL(ENCUMBRANCE_FLAG , 'N') = 'Y' ) ) OR ( GJB.ACTUAL_FLAG = 'A' AND EXISTS ( SELECT 'X' FROM IGI_COM_SOB_LINK WHERE GJB.SET_OF_BOOKS_ID = SOURCE_SET_OF_BOOKS_ID AND NVL(ENCUMBRANCE_FLAG , 'N') = 'N' ) ) ) AND GJB. JE_BATCH_ID NOT IN (SELECT SOURCE_JE_BATCH_ID FROM IGI_COM_COPY_AUDIT JUCCA WHERE JUCCA.SOURCE_JE_BATCH_ID = GJB.JE_BATCH_ID) AND GJB. JE_BATCH_ID NOT IN (SELECT TARGET_JE_BATCH_ID FROM IGI_COM_COPY_AUDIT JUCCA WHERE JUCCA.TARGET_JE_BATCH_ID = GJB.JE_BATCH_ID) AND GJB.JE_BATCH_ID IN (SELECT GJH.JE_BATCH_ID FROM GL_JE_HEADERS GJH WHERE GJH.JE_SOURCE NOT IN ('PAYABLES' , 'PURCHASING' , 'RECEIVABLES'))