SELECT CATEGORY_SET_ID CATEGORY_SET_ID , CATEGORY_ID CATEGORY_ID , TOP_NODE TOP_NODE , VALUE_ID VALUE_ID , FLEX_VALUE_SET_ID FLEX_VALUE_SET_ID FROM EGO_PRODUCT_CAT_SET_EXT WHERE ATTR_GROUP_ID = (SELECT ATTR_GROUP_ID FROM EGO_FND_DSC_FLX_CTX_EXT WHERE APPLICATION_ID = 431 AND DESCRIPTIVE_FLEXFIELD_NAME = 'EGO_PRODUCT_CATEGORY_SET' AND DESCRIPTIVE_FLEX_CONTEXT_CODE = 'FINANCIALREPORTING') OR ATTR_GROUP_ID = (SELECT ATTR_GROUP_ID FROM EGO_FND_DSC_FLX_CTX_EXT WHERE APPLICATION_ID = 431 AND DESCRIPTIVE_FLEXFIELD_NAME = 'EGO_PRODUCT_CATEGORY_SET' AND DESCRIPTIVE_FLEX_CONTEXT_CODE = 'FINANCIALREPORTINGVALUES')