CREATE CURSOR CursorA (cCode C(4),cName C(20), nRate C(10))
INSERT INTO CursorA VALUES ('0001','John','10/90')
INSERT INTO CursorA VALUES ('0002','Mike','20/80')
INSERT INTO CursorA VALUES ('0003','Calvin','20/80')

CREATE CURSOR CursorB (cCode C(4),cName C(20), yCharges Y)

INSERT INTO CursorB VALUES ('0001','John', 150.00)
INSERT INTO CursorB VALUES ('0002','Mike',  80.00)
INSERT INTO CursorB VALUES ('0004','Jeff', 120.00)

SELECT	NVL(A.cCode ,B.cCode)	cCode;
,	NVL(A.cName ,B.cName )	cName ;
,	NVL(A.nRate,SPACE(10))	nRate	;
,	NVL(B.yCharges,$0)	yCharges ;
FROM CursorA A FULL JOIN CursorB B ON A.cCode  =B.cCode