SELECT BA.BANK_ACCOUNT_ID , /* 1 */ SH.STATEMENT_NUMBER /* 2 */ FROM CE_BANK_BRANCHES_V BB , 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' AND BA.BANK_BRANCH_ID = BB.BRANCH_PARTY_ID AND BB.BANK_NAME = SH.BANK_NAME AND BB.BANK_BRANCH_NAME = SH.BANK_BRANCH_NAME 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 AND (SH.STATEMENT_COMPLETE_FLAG IS NULL OR SH.STATEMENT_COMPLETE_FLAG <> 'Y')