SELECT PPA.BUSINESS_GROUP_ID , PAI.ACTION_INFORMATION21 ITAX_ORGANIZATION_ID , PPA.EFFECTIVE_DATE , PPA.DATE_EARNED , PAA.ASSIGNMENT_ID , PAA.ASSIGNMENT_ACTION_ID , PAA.ACTION_SEQUENCE , PAI.ACTION_INFORMATION13 SALARY_CATEGORY , PAI.ACTION_INFORMATION22 ITAX_CATEGORY , PAI.ACTION_INFORMATION23 ITAX_YEA_CATEGORY FROM PAY_PAYROLL_ACTIONS PPA , PAY_ASSIGNMENT_ACTIONS PAA , PAY_ACTION_INFORMATION PAI WHERE PPA.ACTION_TYPE IN ('R' , 'Q' , 'B' , 'I') AND PAA.PAYROLL_ACTION_ID = PPA.PAYROLL_ACTION_ID AND PAA.ACTION_STATUS='C' AND PAI.ACTION_INFORMATION_CATEGORY = 'JP_PRE_TAX_1' AND PAI.ACTION_CONTEXT_TYPE = 'AAP' AND FND_NUMBER.CANONICAL_TO_NUMBER(PAI.ACTION_INFORMATION1)=PAA.ASSIGNMENT_ACTION_ID AND PAI.ACTION_INFORMATION13 IN ('SALARY' , 'BONUS' , 'SP_BONUS' , 'TERM' , 'YEA' , 'RE_YEA') AND PAI.ACTION_INFORMATION22 IN ('M_KOU' , 'M_OTSU' , 'D_KOU' , 'D_OTSU' , 'D_HEI') /* CHECK THAT FUTURE YEA ASSACT DOESN'T EXIST IN THE SAME YEAR */ AND NOT EXISTS( SELECT NULL FROM PAY_ASSIGNMENT_ACTIONS PAA2 , PAY_PAYROLL_ACTIONS PPA2 , PAY_ACTION_INFORMATION PAI2 WHERE PAA2.ASSIGNMENT_ID=PAA.ASSIGNMENT_ID AND PAA2.ACTION_STATUS='C' AND PPA2.PAYROLL_ACTION_ID=PAA2.PAYROLL_ACTION_ID AND PPA2.ACTION_TYPE IN ('R' , 'Q' , 'B' , 'I') AND TO_CHAR(PPA2.EFFECTIVE_DATE , 'YYYY')=TO_CHAR(PPA.EFFECTIVE_DATE , 'YYYY') AND PAI2.ACTION_INFORMATION_CATEGORY = 'JP_PRE_TAX_1' AND PAI2.ACTION_CONTEXT_TYPE = 'AAP' AND FND_NUMBER.CANONICAL_TO_NUMBER(PAI2.ACTION_INFORMATION1)=PAA2.ASSIGNMENT_ACTION_ID AND PAI2.ACTION_INFORMATION21=PAI.ACTION_INFORMATION21 AND ( ( ( ( PAI.ACTION_INFORMATION13 IN ('YEA' , 'RE_YEA') AND PAI2.ACTION_INFORMATION13 IN ('YEA' , 'RE_YEA') ) OR ( PAI.ACTION_INFORMATION13 IN ('SALARY' , 'BONUS' , 'SP_BONUS' , 'TERM') AND PAI2.ACTION_INFORMATION13 IN ('SALARY' , 'BONUS' , 'SP_BONUS' , 'TERM') ) ) AND PAA2.ACTION_SEQUENCE > PAA.ACTION_SEQUENCE ) OR ( PAI.ACTION_INFORMATION13 IN ('SALARY' , 'BONUS' , 'SP_BONUS' , 'TERM') AND PAI2.ACTION_INFORMATION13 IN ('YEA' , 'RE_YEA') ) ) AND PAI2.ACTION_INFORMATION22 IN ('M_KOU' , 'M_OTSU' , 'D_KOU' , 'D_OTSU' , 'D_HEI') AND NOT EXISTS( SELECT NULL FROM PAY_ACTION_INTERLOCKS PAI3 , PAY_ASSIGNMENT_ACTIONS PAA3 , PAY_PAYROLL_ACTIONS PPA3 WHERE PAI3.LOCKED_ACTION_ID=PAA2.ASSIGNMENT_ACTION_ID AND PAA3.ASSIGNMENT_ACTION_ID=PAI3.LOCKING_ACTION_ID AND PPA3.PAYROLL_ACTION_ID=PAA3.PAYROLL_ACTION_ID AND PPA3.ACTION_TYPE='V')) /* NOT LOCKED BY REVERSAL ASSACT */ AND NOT EXISTS( SELECT NULL FROM PAY_ACTION_INTERLOCKS PAI4 , PAY_ASSIGNMENT_ACTIONS PAA4 , PAY_PAYROLL_ACTIONS PPA4 WHERE PAI4.LOCKED_ACTION_ID=PAA.ASSIGNMENT_ACTION_ID AND PAA4.ASSIGNMENT_ACTION_ID=PAI4.LOCKING_ACTION_ID AND PPA4.PAYROLL_ACTION_ID=PAA4.PAYROLL_ACTION_ID AND PPA4.ACTION_TYPE='V')