with t as (
select 1 id,'COMP_NO' C1,'PYV ' C2, '1' C3 from DUAL union
select 2 id,'FACT_NO' C1,'282 ' C2, '1' C3 from DUAL union
select 3 id,'DEPT_NO' C1,'null' C2, '1' C3 from DUAL union
select 4 id,'END_PRODUCT' C1,'M' C2, '1' C3 from ...
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