SELECT /*+ ORDERED */ TO_CHAR(O.SET_OF_BOOKS_ID) , O.NAME , V.RESPONSIBILITY_ID FROM (SELECT V1.PROFILE_OPTION_VALUE , V1.LEVEL_VALUE , R2.RESPONSIBILITY_ID FROM FND_PROFILE_OPTIONS P , FND_PROFILE_OPTION_VALUES V1 , FND_RESPONSIBILITY R2 WHERE P.PROFILE_OPTION_ID=V1.PROFILE_OPTION_ID AND V1.LEVEL_ID=10001 AND P.PROFILE_OPTION_NAME = 'GL_SET_OF_BKS_ID' AND NOT EXISTS (SELECT 1 FROM FND_PROFILE_OPTION_VALUES V2 WHERE V2.PROFILE_OPTION_ID = P.PROFILE_OPTION_ID AND V2.LEVEL_ID = 10003 AND V2.LEVEL_VALUE = R2.RESPONSIBILITY_ID ) ) V , GL_SETS_OF_BOOKS O WHERE O.SET_OF_BOOKS_ID = TO_NUMBER(V.PROFILE_OPTION_VALUE) UNION SELECT /*+ ORDERED */ TO_CHAR(O.SET_OF_BOOKS_ID) , O.NAME , V.LEVEL_VALUE FROM (SELECT V1.PROFILE_OPTION_VALUE , V1.LEVEL_VALUE FROM FND_PROFILE_OPTIONS P , FND_PROFILE_OPTION_VALUES V1 WHERE P.PROFILE_OPTION_ID=V1.PROFILE_OPTION_ID AND V1.LEVEL_ID=10003 AND P.PROFILE_OPTION_NAME = 'GL_SET_OF_BKS_ID') V , GL_SETS_OF_BOOKS O WHERE O.SET_OF_BOOKS_ID = TO_NUMBER(V.PROFILE_OPTION_VALUE)