SELECT CursorA.cCode, CursorA.cname, nRate, NVL(CursorB.yCharges,000.00) AS yCharges;
       FROM CursorA;
       LEFT JOIN CursorB ON CursorA.cCode == CursorB.cCode;
       UNION;
       SELECT cCode, cname, SPACE(20) AS nRate, yCharges;
       FROM CursorB;
       WHERE CursorB.cCode NOT IN (SELECT CursorA.cCode FROM CursorA);
INTO CURSOR YourCursor