SELECT GE.ELEMENT_GROUP_ID , GE.ELEMENT_TYPE_ID , HR.ELEMENT_NAME , EG.ELEMENT_GROUP_NAME , EG.BUSINESS_GROUP_ID , EG.SET_OF_BOOKS_ID FROM PSP_GROUP_ELEMENT_LIST GE , PSP_ELEMENT_GROUPS EG , PAY_ELEMENT_TYPES_F HR , PSP_ELEMENT_TYPES ET WHERE EG.ELEMENT_GROUP_ID = GE.ELEMENT_GROUP_ID AND EG.BUSINESS_GROUP_ID = ET.BUSINESS_GROUP_ID AND EG.SET_OF_BOOKS_ID = ET.SET_OF_BOOKS_ID AND ET.ELEMENT_TYPE_ID = GE.ELEMENT_TYPE_ID AND ET.ELEMENT_TYPE_ID = HR.ELEMENT_TYPE_ID GROUP BY GE.ELEMENT_GROUP_ID , GE.ELEMENT_TYPE_ID , HR.ELEMENT_NAME , EG.ELEMENT_GROUP_NAME , EG.BUSINESS_GROUP_ID , EG.SET_OF_BOOKS_ID UNION ALL SELECT TO_NUMBER(NULL) , ET.ELEMENT_TYPE_ID , ET.ELEMENT_NAME , ET.ATTRIBUTE_CATEGORY , ET.BUSINESS_GROUP_ID , ET.SET_OF_BOOKS_ID FROM PSP_ELEMENT_TYPES_V ET WHERE NOT EXISTS (SELECT 1 FROM PSP_ELEMENT_GROUPS PEG , PSP_GROUP_ELEMENT_LIST PGEL WHERE PEG.ELEMENT_GROUP_ID = PGEL.ELEMENT_GROUP_ID AND PEG.BUSINESS_GROUP_ID = ET.BUSINESS_GROUP_ID AND PEG.SET_OF_BOOKS_ID = ET.SET_OF_BOOKS_ID AND PGEL.ELEMENT_TYPE_ID = ET.ELEMENT_TYPE_ID)