SELECT 'PA' , PERIOD_NAME , START_DATE , END_DATE , ORG_ID FROM PA_PERIODS WHERE STATUS IN ('C' , 'F' , 'O' , 'P' , 'W') UNION SELECT 'GL' , GLP.PERIOD_NAME , GLP.START_DATE , GLP. END_DATE , C.ORG_ID FROM GL_PERIODS GLP , GL_SETS_OF_BOOKS A , GL_PERIOD_STATUSES B , PA_IMPLEMENTATIONS C WHERE GLP.PERIOD_SET_NAME = A.PERIOD_SET_NAME AND GLP.ADJUSTMENT_PERIOD_FLAG = 'N' AND GLP.PERIOD_TYPE = A.ACCOUNTED_PERIOD_TYPE AND C.SET_OF_BOOKS_ID=A.SET_OF_BOOKS_ID AND B.APPLICATION_ID=101 AND B.SET_OF_BOOKS_ID=C.SET_OF_BOOKS_ID AND B.PERIOD_NAME=GLP.PERIOD_NAME AND B.CLOSING_STATUS IN ('C' , 'F' , 'O' , 'P')