SELECT ; NVL(TableA.Year, TableB.Year) AS Year, ; NVL(TableA.Borrower, TableB.Borrower) AS Borrower, ; NVL(TableA.Period, TableB.Period) AS Period, ; NVL(TableA.Rownum, TableB.Rownum) AS Rownum, ; NVL(TableA.e, TableB.en) AS exchange, ; TableA.FiledA1, TableA.FiledA2, ..., ; TableB.FiledB1, TableB.FiledB2, ... ; FROM TableA FULL OUTER JOIN TableB ; ON TableA.Year = TabelB.Year ; AND TableA.Borrower = TableB.Borrower ; AND TableA.Period = TableB.Period ; AND TableA.RowNum = TableB.RowNum ; AND TableA.e = TableB.En ; INTO CURSOR crsResult