SELECT BA.BANK_ACCOUNT_ID , /* 1 */ SH.STATEMENT_NUMBER /* 2 */ FROM CE_BANK_ACCOUNTS_V BA , CE_STATEMENT_HEADERS_INT SH WHERE BA.BANK_ACCOUNT_NUM = SH.BANK_ACCOUNT_NUM AND SH.RECORD_STATUS_FLAG <> 'T' UNION SELECT BA.BANK_ACCOUNT_ID , SH.STATEMENT_NUMBER FROM CE_BANK_ACCOUNTS_V BA , CE_STATEMENT_HEADERS SH WHERE SH.BANK_ACCOUNT_ID = BA.BANK_ACCOUNT_ID