SELECT LG.LEDGER_ID LG_ID , NBSV.LEGAL_ENTITY_ID LE_ID , NBSV.SEGMENT_VALUE BSV
FROM GL_LEDGERS LG ,
GL_LEDGER_RELATIONSHIPS RS ,
GL_LEDGER_NORM_SEG_VALS NBSV ,
GL_LEDGERS LGR_C
WHERE LG.BAL_SEG_VALUE_OPTION_CODE='I'
AND RS.APPLICATION_ID = 101
AND LG.LEDGER_ID = RS.TARGET_LEDGER_ID
AND RS.TARGET_LEDGER_ID = LGR_C.LEDGER_ID
AND NVL(LGR_C.COMPLETE_FLAG , 'Y') = 'Y'
AND NBSV.SEGMENT_TYPE_CODE = 'B'
AND NVL(NBSV.STATUS_CODE , 'I') <> 'D'
AND((RS.RELATIONSHIP_TYPE_CODE = 'NONE'
AND RS.TARGET_LEDGER_ID = LG.LEDGER_ID)
OR(RS.TARGET_LEDGER_CATEGORY_CODE = 'ALC'
AND RS.RELATIONSHIP_TYPE_CODE IN ('SUBLEDGER' , 'JOURNAL')
AND RS.SOURCE_LEDGER_ID = LG.LEDGER_ID))
AND NBSV.LEDGER_ID=LG.LEDGER_ID
UNION
SELECT LG.LEDGER_ID LG_ID , NULL LE_ID , FFV.FLEX_VALUE BSV
FROM GL_LEDGERS LG , FND_FLEX_VALUES FFV
WHERE LG.BAL_SEG_VALUE_OPTION_CODE='A'
AND FFV.FLEX_VALUE_SET_ID = LG.BAL_SEG_VALUE_SET_ID
AND FFV.SUMMARY_FLAG = 'N'