SELECT PBS.BALANCE_SET_NAME , PBS.BALANCE_SET_ID , CASE WHEN ((PBS.BUSINESS_GROUP_ID IS NULL AND PBS.LEGISLATION_CODE IS NULL) OR (PBS.BUSINESS_GROUP_ID IS NULL AND PBS.LEGISLATION_CODE = NVL(HR_BIS.GET_LEGISLATION_CODE , PBS.LEGISLATION_CODE)) OR (PBS.BUSINESS_GROUP_ID = NVL(HR_BIS.GET_SEC_PROFILE_BG_ID , PBS.BUSINESS_GROUP_ID))) THEN 'Y' ELSE 'N' END BG_SECURITY_FLAG_CODE , PBS.BALANCE_SET_NAME ORDER_BY FROM PAY_BALANCE_SETS PBS UNION ALL SELECT NULL , -1 , 'Y' , ' ' ORDER_BY FROM DUAL WITH READ ONLY