Try this
select b.DESIGNATION, b.YEAR, nvl(a.AVG_AMT,0), nvl(a.TOT_AMT,0), a.COMMENTS
from destination a,
(select designation, year from account_tbl, fiscal_year) b
where a.designation(+) = b.designation
and a.fiscal_year(+) = b.year
Regards
Wolfgang Breitling
Centrex Consulting Corporation
www.centrexcc.com
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