select *
from fnd_flex_values y, APPLSYS.FND_FLEX_VALUES_TL u
where y.flex_value_set_id in
(select p.flex_value_set_id
from fnd_flex_value_sets p
where p.flex_value_set_name = 'JGC_GL_Divisions')
and y.flex_value_id = u.flex_value_id
and y.flex_value = u.flex_value_meaning
AND Y.SUMMARY_FLAG = 'N'
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