>yeah, it says "DIV_NAME is not unique and must be qualified".

My colleague just came up with the simpler and nicer solution, than mine. Here it is:

select CompanyNam as Comp_Name, min(Div_Name) as Div, ;
from Company left join Division ;
on Company.CkeyID=Division.CKeyID ;
group by 1 ;
into cursor curTemp

select iif(Div_Name=Div, Comp_Name, space(30)), Div_Name ;
       from Company left join Division ;
       on Company.CkeyID=Division.CKeyID ;
       left join curTemp on CompanyName+Div_Name=Comp_Name+Div ;
       into cursor FinalResult