SELECT CONTEXT_ID , LATEST_BALANCE_ID , VALUE FROM PAY_BALANCE_CONTEXT_VALUES UNION ALL SELECT FC.CONTEXT_ID , PLB.LATEST_BALANCE_ID , DECODE(FC.CONTEXT_NAME , 'JURISDICTION_CODE' , PLB.JURISDICTION_CODE , 'TAX_UNIT_ID' , PLB.TAX_UNIT_ID , 'SOURCE_ID' , PLB.SOURCE_ID , 'SOURCE_TEXT' , PLB.SOURCE_TEXT , 'SOURCE_NUMBER' , PLB.SOURCE_NUMBER , 'SOURCE_TEXT2' , PLB.SOURCE_TEXT2 , 'TAX_GROUP' , PLB.TAX_GROUP , 'TAX_UNIT_ID' , PLB.TAX_UNIT_ID , 'ORIGINAL_ENTRY_ID' , PLB.ORIGINAL_ENTRY_ID , 'PAYROLL_ID' , PLB.PAYROLL_ID ) VALUE FROM PAY_LATEST_BALANCES PLB , FF_CONTEXTS FC WHERE FC.CONTEXT_NAME IN ('JURISDICTION_CODE' , 'SOURCE_ID' , 'SOURCE_TEXT' , 'SOURCE_NUMBER' , 'SOURCE_TEXT2' , 'TAX_GROUP' , 'TAX_UNIT_ID' , 'ORIGINAL_ENTRY_ID' , 'PAYROLL_ID' ) AND ((FC.CONTEXT_NAME = 'JURISDICTION_CODE' AND PLB.JURISDICTION_CODE IS NOT NULL) OR (FC.CONTEXT_NAME = 'TAX_UNIT_ID' AND PLB.TAX_UNIT_ID IS NOT NULL) OR (FC.CONTEXT_NAME = 'SOURCE_ID' AND PLB.SOURCE_ID IS NOT NULL) OR (FC.CONTEXT_NAME = 'SOURCE_TEXT' AND PLB.SOURCE_TEXT IS NOT NULL) OR (FC.CONTEXT_NAME = 'SOURCE_NUMBER' AND PLB.SOURCE_NUMBER IS NOT NULL) OR (FC.CONTEXT_NAME = 'SOURCE_TEXT2' AND PLB.SOURCE_TEXT2 IS NOT NULL) OR (FC.CONTEXT_NAME = 'TAX_GROUP' AND PLB.TAX_GROUP IS NOT NULL) OR (FC.CONTEXT_NAME = 'TAX_UNIT_ID' AND PLB.TAX_UNIT_ID IS NOT NULL) OR (FC.CONTEXT_NAME = 'ORIGINAL_ENTRY_ID' AND PLB.ORIGINAL_ENTRY_ID IS NOT NULL) OR (FC.CONTEXT_NAME = 'PAYROLL_ID' AND PLB.PAYROLL_ID IS NOT NULL) )