SELECT A.COUNTRY , A.PAY_ENTITY , B.GP_PAYGROUP , B.DESCR FROM PS_GP_PYENT A , PS_GP_PYGRP B WHERE A.PAY_ENTITY = B.PAY_ENTITY UNION SELECT DISTINCT ' ' , A.PAY_ENTITY , B.GP_PAYGROUP , B.DESCR FROM PS_GP_PYENT A , PS_GP_PYGRP B WHERE A.PAY_ENTITY = B.PAY_ENTITY UNION SELECT DISTINCT ' ' , ' ' , B.GP_PAYGROUP , B.DESCR FROM PS_GP_PYENT A , PS_GP_PYGRP B WHERE A.PAY_ENTITY = B.PAY_ENTITY UNION SELECT DISTINCT A.COUNTRY , ' ' , B.GP_PAYGROUP , B.DESCR FROM PS_GP_PYENT A , PS_GP_PYGRP B WHERE A.PAY_ENTITY = B.PAY_ENTITY
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