SELECT 'P' , P.PERIOD_NAME , P.START_DATE , P.END_DATE , ORG_ID FROM PA_PERIODS P UNION ALL SELECT 'G' , P.PERIOD_NAME , P.START_DATE , P.END_DATE , ORG_ID FROM GL_PERIOD_STATUSES P , PA_IMPLEMENTATIONS I WHERE I.SET_OF_BOOKS_ID = P.SET_OF_BOOKS_ID AND P.APPLICATION_ID = PA_PERIOD_PROCESS_PKG.APPLICATION_ID AND P.ADJUSTMENT_PERIOD_FLAG = 'N'