Convert oracle cursor statements along with validations to XML

Question

Hi Gurus/Odie,
I've one current in pl/sql report which is generating output as text format, but users are expecting to see the same output in excel format. In oracle apps we can generate XML tags and those tags can be produced to template so as to generate them in excel file.
My current procedure as shown below.Currently it is displaying output in one line concatenating all the data. But i want keep the same logic like that and change into xml tags. How can we do that. Please provide me your valueable inputs in this regard.
CREATE OR REPLACE PROCEDURE APPS.ACCTALS (
   errbuf               OUT      VARCHAR2,
   retcode              OUT      NUMBER,
   p_st_date            IN       VARCHAR2,
   p_end_date           IN       VARCHAR2,
   p_set_of_book        IN       NUMBER,
   p_chart_of_acnt      IN       NUMBER,
   p_min_flex           IN       VARCHAR2,
   p_max_flex           IN       VARCHAR2,
   p_transaction_type   IN       VARCHAR2
IS
   TYPE flex_tbl_type IS TABLE OF VARCHAR2 (10)
      INDEX BY BINARY_INTEGER;
   CURSOR c_acct (
      p_period_num_low    NUMBER,
      p_period_num_high   NUMBER,
      p_min_flex_tbl      flex_tbl_type,
      p_max_flex_tbl      flex_tbl_type
   IS
      SELECT gjh.period_name period_name,
                                         sat.user_je_source_name SOURCE,
             cat.user_je_category_name CATEGORY,gjb.NAME batch_name,
             gjh.NAME journal_name, gcc.segment1, gcc.segment2, gcc.segment3,
             gcc.segment4, gcc.segment5, gcc.segment6, gcc.segment7,
             gcc.segment8, gjl.je_line_num,
             gjl.description je_line_description, gjl.reference_1 party_name,
             (SELECT pv.segment1
                FROM ap_invoices_all aia, po_vendors pv
               WHERE aia.invoice_id =TO_NUMBER(DECODE(NVL(LENGTH(LTRIM (TRANSLATE (gjl.reference_2,'1234567890','3'),'3')),0),0, TO_NUMBER (gjl.reference_2),-999))
                 AND pv.vendor_id = aia.vendor_id) party_number,
             NULL trx_number,                                 -- invoice_num,
                             NULL trx_line_number,       -- invoice_line_num,
             CASE
                WHEN gjh.je_category = 'Purchase Invoices'
                   THEN (SELECT pha.segment1
                           FROM apps.ap_invoice_distributions_all aid,
                                apps.po_headers_all pha,
                                apps.po_lines_all pla,
                                apps.po_distributions_all pda
                          WHERE aid.po_distribution_id =
                                                        pda.po_distribution_id
                            AND pda.po_line_id = pla.po_line_id
                            AND pla.po_header_id = pha.po_header_id
                            AND aid.invoice_id = TO_NUMBER (gjl.reference_2)
                            AND aid.distribution_line_number =
                                                   TO_NUMBER (gjl.reference_3))
                ELSE ''
             END po_number,
             CASE
                WHEN gjh.je_category = 'Purchase Invoices'
                AND gjl.reference_3 IS NOT NULL
                   THEN (SELECT pla.line_num
                           FROM apps.ap_invoice_distributions_all aid,
                                apps.po_headers_all pha,
                                apps.po_lines_all pla,
                                apps.po_distributions_all pda
                          WHERE aid.po_distribution_id =
                                                        pda.po_distribution_id
                            AND pda.po_line_id = pla.po_line_id
                            AND pla.po_header_id = pha.po_header_id
                            AND aid.invoice_id = TO_NUMBER (gjl.reference_2)
                            AND aid.distribution_line_number =
                                                   TO_NUMBER (gjl.reference_3))
                ELSE TO_NUMBER ('')
             END po_line,
             CASE                       
                WHEN gjh.je_category = 'Purchase Invoices'
                AND gjl.reference_3 IS NOT NULL
                   THEN (SELECT mc.segment1
                           FROM apps.ap_invoice_distributions_all aid,
                                apps.po_headers_all pha,
                                apps.po_lines_all pla,
                                apps.po_distributions_all pda,
                                apps.mtl_categories mc
                          WHERE aid.po_distribution_id =
                                                        pda.po_distribution_id
                            AND pda.po_line_id = pla.po_line_id
                            AND mc.category_id = pla.category_id
                            AND pla.po_header_id = pha.po_header_id
                            AND aid.invoice_id = TO_NUMBER (gjl.reference_2)
                            AND aid.distribution_line_number =
                                                   TO_NUMBER (gjl.reference_3))
                ELSE ''
             END po_category,
             gjl.accounted_dr debit, gjl.accounted_cr credit,
             NVL (gjl.accounted_dr, 0) - NVL (gjl.accounted_cr, 0)
                                                                  net_amount,
             -- Added by Murali for bug 10405
             gjh.currency_code entered_currency,
             gjl.entered_dr entered_debit, gjl.entered_cr entered_credit,
               NVL (gjl.entered_dr, 0)
             - NVL (gjl.entered_cr, 0) net_entered_amount,
             gjl.attribute1 bank_account_number,
             gjl.attribute2 bank_account_name,
             gjl.attribute3 it2_nl_posting_ref,
             gjl.attribute4 bank_transaction_date,
             gjl.attribute5 it2_transaction_number,
             gjl.attribute6 funds_subtype_name,
             CASE
                WHEN gjh.je_category = 'Purchase Invoices'
                   THEN
                       CASE
                       WHEN (SELECT NVL (aid.po_distribution_id,-999)
                               FROM ap_invoice_distributions_all aid
                              WHERE aid.invoice_id =TO_NUMBER (gjl.reference_2)
                                AND aid.distribution_line_number =
                                                   TO_NUMBER (gjl.reference_3)) =
                                                                          -999
                             THEN
                                 (SELECT aia.attribute5
                                    FROM apps.ap_invoices_all aia
                                   WHERE aia.invoice_id =
                                            TO_NUMBER(DECODE(NVL(LENGTH(LTRIM(TRANSLATE(gjl.reference_2,'1234567890','3'),'3')),0),0, TO_NUMBER(gjl.reference_2),-999))
                                     AND ROWNUM = 1)
                          ELSE
                               --For PO Matched Invoice ,Pickup Proj code from  PO header project DFF
                       (SELECT pha.attribute1
                          FROM apps.ap_invoice_distributions_all aid,
                               apps.po_headers_all pha,
                               apps.po_lines_all pla,
                               apps.po_distributions_all pda
                         WHERE aid.po_distribution_id = pda.po_distribution_id
                           AND pda.po_line_id = pla.po_line_id
                           AND pla.po_header_id = pha.po_header_id
                           AND aid.invoice_id = TO_NUMBER (gjl.reference_2)
                           AND aid.distribution_line_number =
                                                   TO_NUMBER (gjl.reference_3)
                           AND ROWNUM = 1)
                       END
                ELSE
                     -- Invoice (Header) is not PO-Matched, so pickup Proj Code from invoice DFF --CHG0030444
             (SELECT aia.attribute5
                FROM apps.ap_invoices_all aia
               WHERE aia.invoice_id =TO_NUMBER(DECODE(NVL(LENGTH(LTRIM (TRANSLATE (gjl.reference_2,'1234567890','3'),'3')),0),0, TO_NUMBER (gjl.reference_2),-999))
                 AND ROWNUM = 1)
             END proj_code,
             gjh.posted_date post_date, gjl.effective_date gl_date,
             DECODE (gjh.je_category,
                     'Purchase Invoices', 'AP Invoice',
                     'Payments', 'AP Payment'
                    ) transaction_class,
             gjl.reference_3, gjl.reference_4, gjl.reference_5,
             gjl.reference_1, gjl.reference_7,
                                              gjl.attribute7, gjl.attribute8,
             gjl.attribute9
        FROM apps.gl_code_combinations gcc,
             apps.gl_je_lines gjl,
             apps.gl_je_headers gjh,
             apps.gl_je_batches gjb,
             apps.gl_period_statuses per,
             apps.gl_je_categories_tl cat,    -- Added by Murali for Bug 10405
             apps.gl_je_sources_tl sat        -- Added by Murali for Bug 10405
       WHERE gcc.segment1 >= p_min_flex_tbl (1)
         AND gcc.segment1 <= p_max_flex_tbl (1)
         AND gcc.segment2 >= p_min_flex_tbl (2)
         AND gcc.segment2 <= p_max_flex_tbl (2)
         AND gcc.segment3 >= p_min_flex_tbl (3)
         AND gcc.segment3 <= p_max_flex_tbl (3)
         AND gcc.segment4 >= p_min_flex_tbl (4)
         AND gcc.segment4 <= p_max_flex_tbl (4)
         AND gcc.segment5 >= p_min_flex_tbl (5)
         AND gcc.segment5 <= p_max_flex_tbl (5)
         AND gcc.segment6 >= p_min_flex_tbl (6)
         AND gcc.segment6 <= p_max_flex_tbl (6)
         AND gjl.set_of_books_id = NVL (p_set_of_book, 1001)
        AND per.effective_period_num BETWEEN p_period_num_low
                                          AND p_period_num_high
         AND gjl.code_combination_id = gcc.code_combination_id
         AND gjl.status || '' = 'P'
         AND gjb.average_journal_flag = 'N'
         AND gjh.actual_flag =
                DECODE (p_transaction_type,
                        'Actual', 'A',
                        'Budget', 'B',
                        gjh.actual_flag
         AND gjh.je_header_id = gjl.je_header_id
         AND gjb.je_batch_id = gjh.je_batch_id
         AND per.application_id = 101
         AND per.set_of_books_id = gjl.set_of_books_id
         AND per.period_name = gjl.period_name
         AND gjh.period_name = gjl.period_name
         AND per.period_name = gjb.default_period_name
         AND gjb.set_of_books_id = per.set_of_books_id
         AND gjh.je_source = 'Payables'
         AND cat.je_category_name = gjh.je_category
         AND cat.LANGUAGE = 'US'
         AND sat.je_source_name = gjh.je_source
         AND sat.LANGUAGE = 'US'             
           main_rec              c_acct%ROWTYPE;
   l_min_flex_tbl        flex_tbl_type;
   l_max_flex_tbl        flex_tbl_type;
   l_min_flex            VARCHAR2 (100);
   l_max_flex            VARCHAR2 (100);
   min_flex_count        NUMBER;
   max_flex_count        NUMBER;
   i                     NUMBER;
   v_display_str         VARCHAR2 (1000);
   v_header_str          VARCHAR2 (1000);
   l_proj_code           VARCHAR2 (240);
   rf_period_cur         sys_refcursor;
   l_period_num_low      NUMBER           := '';
   l_period_num_high     NUMBER           := '';
   -- l_vendor_name       varchar2(1000);
   l_party_name          VARCHAR2 (1000);
   l_party_number        VARCHAR2 (1000);
   l_trx_number          VARCHAR2 (1000);
   l_trx_line_number     VARCHAR2 (50);
   --Added by Bharat.K for CHG0035496
   l_contract_number     VARCHAR2 (30);
   l_contract_modified   VARCHAR2 (30);
   l_order_number        VARCHAR2 (30);
   l_statement_date      VARCHAR2 (30);
   l_billed_from         VARCHAR2 (30);
   l_billed_to           VARCHAR2 (30);
   l_start_date          VARCHAR2 (30);
   l_reference_number    VARCHAR2 (30);
BEGIN
   fnd_file.put_line (fnd_file.LOG, 'set of book id: ' || p_set_of_book);
   l_min_flex := p_min_flex;
   i := 1;
   LOOP
      IF INSTR (l_min_flex, '-') = 0
      THEN
         EXIT;
      END IF;
      l_min_flex_tbl (i) := SUBSTR (l_min_flex, 1, INSTR (l_min_flex, '-') - 1);
      l_min_flex :=SUBSTR (l_min_flex,INSTR (l_min_flex, '-') + 1,LENGTH (l_min_flex) - INSTR (l_min_flex, '-'));
      i := i + 1;
   END LOOP;
   l_min_flex_tbl (i) := l_min_flex;
   min_flex_count := i;
   l_max_flex := p_max_flex;
   i := 1;
   LOOP
      IF INSTR (l_max_flex, '-') = 0
      THEN
         EXIT;
      END IF;
      l_max_flex_tbl (i) := SUBSTR (l_max_flex, 1, INSTR (l_max_flex, '-') - 1);
      l_max_flex :=SUBSTR (l_max_flex,INSTR (l_max_flex, '-') + 1,LENGTH (l_max_flex) - INSTR (l_max_flex, '-'));
      i := i + 1;
   END LOOP;
   l_max_flex_tbl (i) := l_max_flex;
   max_flex_count := i;
   v_header_str := '';
   v_header_str :=
         'Period'|| '^'|| 'Source'|| '^'|| 'Category'|| '^'|| 'Batch Name'|| '^'|| 'Journal Name'|| '^'|| 'Company'|| '^'|| 'IBX'|| '^'|| 'Dept'|| '^'|| 'Account'
      || '^'|| 'Intercompany'|| '^'|| 'Product'|| '^'|| 'Future2'|| '^'|| 'Future3'|| '^'|| 'JE Line Num'|| '^'|| 'Description'|| '^'|| 'GL Date'|| '^'|| 'GL Post Date'
      || '^'|| 'Party Name'|| '^'|| 'Party Number'|| '^'|| 'Transaction Class'|| '^'|| 'Transaction Number'|| '^'|| 'Transaction Line Number'                                  --bug#9819
      || '^'|| 'PO Number'|| '^'|| 'PO Line Num'|| '^'|| 'PO Category'|| '^'|| 'Project Code'|| '^'|| 'Converted Debit'|| '^'|| 'Converted Credit'
      || '^'|| 'Converted Net Amount (Dr - Cr)'|| '^'|| 'Entered Currency'|| '^'|| 'Entered Debit'|| '^'|| 'Entered Credit'|| '^'
      || 'Entered Net Amount (Dr - Cr)'|| '^'|| 'BANK ACCOUNT NUMBER'|| '^'|| 'BANK ACCOUNT NAME'|| '^'
      || 'IT2 NL POSTING REF'|| '^'|| 'BANK TRANSACTION DATE'|| '^'|| 'IT2 TRANSACTION NUMBER'|| '^'|| 'FUNDS SUBTYPE NAME'|| '^'
      || 'PCard Merchant Name'|| '^'|| 'PCard Posting Date'|| '^'|| 'PCard Transaction Date'|| '^'|| 'Contract Number'
      || '^'|| 'Contract Modified Number'|| '^'|| 'Order Number'|| '^'|| 'Statement Date'|| '^'|| 'Billed From'
      || '^'|| 'Billed To'|| '^'|| 'Start Date'|| '^'|| 'Reference Number';
   fnd_file.put_line (fnd_file.output, v_header_str);
   fnd_file.put_line (fnd_file.LOG, 'get effective period number');
   OPEN rf_period_cur FOR
      SELECT MIN (effective_period_num), MAX (effective_period_num)
        FROM gl_period_statuses
       WHERE start_date >= fnd_date.canonical_to_date (p_st_date)
         AND end_date <= fnd_date.canonical_to_date (p_end_date)
         AND set_of_books_id = p_set_of_book
         AND application_id = 101;
   FETCH rf_period_cur
    INTO l_period_num_low, l_period_num_high;
   CLOSE rf_period_cur;
   IF l_period_num_low IS NOT NULL AND l_period_num_high IS NOT NULL
   THEN
      fnd_file.put_line (fnd_file.LOG,'effective period number low: '|| l_period_num_low|| ' period number high: '|| l_period_num_high);
      i := 0;
      OPEN c_acct (l_period_num_low,l_period_num_high,l_min_flex_tbl,l_max_flex_tbl);
      LOOP
         FETCH c_acct
          INTO main_rec;
         EXIT WHEN c_acct%NOTFOUND;
         l_contract_number := NULL;
         l_contract_modified := NULL;
         l_order_number := NULL;
         l_statement_date := NULL;
         l_billed_from := NULL;
         l_billed_to := NULL;
         l_start_date := NULL;
         l_reference_number := NULL;
         --Do All the Processing for customer number and customer name--bug#9819
         IF main_rec.CATEGORY = 'Adjustment'
         THEN
            BEGIN
               SELECT hp.party_name, rc.account_number
                 INTO l_party_name, l_party_number
                 FROM ar_adjustments_all adj,
                      ra_customer_trx_all trx,
                      --  ra_customers rc
                      hz_cust_accounts rc,
                      hz_parties hp
                WHERE adj.customer_trx_id = trx.customer_trx_id
                  AND trx.bill_to_customer_id = rc.cust_account_id
                  AND rc.party_id = hp.party_id
                  AND trx.set_of_books_id = NVL (p_set_of_book, 1001)
                  AND adj.adjustment_number = main_rec.reference_5;
            EXCEPTION
               WHEN OTHERS
               THEN
                  l_party_name := NULL;
                  l_party_number := NULL;
            END;
         ELSIF main_rec.SOURCE = 'Payables'
         THEN
            l_party_name := main_rec.reference_1;
            BEGIN
               SELECT segment1
                 INTO l_party_number
                 FROM po_vendors
                WHERE UPPER (vendor_name) = UPPER (l_party_name);
            EXCEPTION
               WHEN OTHERS
               THEN
                  l_party_number := NULL;
            END;
         ELSIF main_rec.CATEGORY = 'Payments'
         THEN
            BEGIN
               SELECT pv.vendor_name, pv.segment1
                 INTO l_party_name, l_party_number
                 FROM ap_checks_all ac, po_vendors pv
                WHERE pv.vendor_id = ac.vendor_id
                  AND ac.check_id = main_rec.reference_3;
            EXCEPTION
               WHEN OTHERS
               THEN
                  l_party_name := NULL;
                  l_party_number := NULL;
            END;
         -- Commented End for Bug 10405
         ELSIF (   main_rec.CATEGORY = 'Debit Memos'
                OR main_rec.CATEGORY = 'Credit Memos'
                OR main_rec.CATEGORY = 'Sales Invoices'
         THEN
            BEGIN
               SELECT hp.party_name, rc.account_number
                 INTO   l_party_name, l_party_number                    
                 FROM apps.ra_cust_trx_line_gl_dist_all dist,
                      -- apps.ra_customer_trx_lines_all line,
                      apps.ra_customer_trx_all trx,
                      -- apps.ra_customers rc
                      apps.hz_cust_accounts rc,
                      hz_parties hp                           -- /*bug#7534 */
                WHERE cust_trx_line_gl_dist_id = main_rec.reference_3
                  --and    dist.CUSTOMER_TRX_LINE_ID=line.CUSTOMER_TRX_LINE_ID
                  AND trx.customer_trx_id = dist.customer_trx_id
                  AND trx.bill_to_customer_id = rc.cust_account_id
                  AND rc.party_id = hp.party_id
                  AND trx.set_of_books_id = NVL (p_set_of_book, 1001);
            EXCEPTION
               WHEN OTHERS
               THEN
                  l_party_name := NULL;
                  l_party_number := NULL;
                  l_reference_number := NULL;
            END;
         ELSIF (   main_rec.CATEGORY = 'Misc Receipts'
                OR main_rec.CATEGORY = 'Trade Receipts'
         THEN
            BEGIN
               SELECT hp.party_name, hca.account_number
                 INTO l_party_name, l_party_number
                 FROM hz_parties hp, hz_cust_accounts hca
                WHERE hp.party_id = hca.party_id
                  AND hca.cust_account_id = main_rec.reference_7;
            EXCEPTION
               WHEN OTHERS
               THEN
                  l_party_name := NULL;
                  l_party_number := NULL;
            END;
         ELSE
            l_party_name := main_rec.party_name;
            l_party_number := main_rec.party_number;
            l_reference_number := NULL;
         END IF;
              IF main_rec.SOURCE = 'Receivables'         THEN
         IF (   main_rec.CATEGORY = 'Debit Memos'
             OR main_rec.CATEGORY = 'Credit Memos'
             OR main_rec.CATEGORY = 'Sales Invoices'
         THEN
            BEGIN
               SELECT DECODE (line.interface_line_context,
                              'OKS CONTRACTS', line.interface_line_attribute1, 'EQIX METERED POWER',line.interface_line_attribute3,
                              NULL
                             ) contract_number,
                      DECODE (line.interface_line_context,
                              'OKS CONTRACTS', line.interface_line_attribute2,
                              NULL
                             ) contract_modified,
                      DECODE (line.interface_line_context,
                              'ORDER ENTRY', line.interface_line_attribute1,
                              NULL
                             ) order#,
                      (SELECT aci.cut_off_date
                         FROM apps.ar_cons_inv_all aci,
                              (SELECT DISTINCT customer_trx_id, cons_inv_id
                                          FROM apps.ar_cons_inv_trx_lines_all) acit
                        WHERE aci.cons_inv_id = acit.cons_inv_id
                          AND dist.customer_trx_id = acit.customer_trx_id)
                                                               statement_date,
                      CASE line.interface_line_context
                        when 'OKS CONTRACTS' then                                                  
                          TO_CHAR
                              (TO_DATE (line.interface_line_attribute4,'YYYY/MM/DD' ),
                               'DD-MON-YYYY')
                        when 'EQIX METERED POWER' then line.interface_line_attribute4
                        else null
                        end as billed_from,
                      CASE line.interface_line_context
                        when 'OKS CONTRACTS' then                                                  
                          TO_CHAR
                              (TO_DATE (line.interface_line_attribute5,'YYYY/MM/DD' ),
                               'DD-MON-YYYY')
                        when 'EQIX METERED POWER' then line.interface_line_attribute5
                        else null
                        end as billed_to,
                      TO_CHAR(TO_DATE (DECODE (line.interface_line_context, 'OKS CONTRACTS', line.interface_line_attribute8, NULL ),'YYYY/MM/DD'),'DD-MON-YYYY') start_date
                 INTO l_contract_number,
                      l_contract_modified,
                      l_order_number,
                      l_statement_date,
                      l_billed_from,
                      l_billed_to,
                      l_start_date
                 FROM
                      apps.ra_customer_trx_all trx,
                           ra_customer_trx_lines_all line,
                           apps.ra_cust_trx_line_gl_dist_all dist,
                      apps.hz_cust_accounts rc,
                      hz_parties hp
                WHERE cust_trx_line_gl_dist_id = main_rec.reference_3
                  AND trx.customer_trx_id = line.customer_trx_id
                      AND dist.customer_trx_line_id=line.customer_trx_line_id
                  AND trx.bill_to_customer_id = rc.cust_account_id
                  AND rc.party_id = hp.party_id
                  AND trx.set_of_books_id = NVL (p_set_of_book, 1001)
                      AND line.line_type = 'LINE';
            EXCEPTION
               WHEN OTHERS
               THEN
                  l_contract_number := NULL;
                  l_contract_modified := NULL;
                  l_order_number := NULL;
                  l_statement_date := NULL;
                  l_billed_from := NULL;
                  l_billed_to := NULL;
                  l_start_date := NULL;
            END;
        END IF;
         END IF;
         --do processing to get line number , trx_number
         IF (   main_rec.CATEGORY = 'Debit Memos'
             OR main_rec.CATEGORY = 'Credit Memos'
             OR main_rec.CATEGORY = 'Sales Invoices'
         THEN
            BEGIN
               SELECT TO_CHAR (line_number), line.interface_line_attribute1
                 INTO l_trx_line_number, l_reference_number
                 FROM ra_cust_trx_line_gl_dist_all dist,
                      ra_customer_trx_lines_all line,
                      ra_customer_trx_all trx
                WHERE cust_trx_line_gl_dist_id = main_rec.reference_3
                  AND dist.customer_trx_line_id = line.customer_trx_line_id
                  AND trx.customer_trx_id = line.customer_trx_id;
            EXCEPTION
               WHEN OTHERS
               THEN
                  l_trx_line_number := NULL;
            END;
            l_trx_number := main_rec.reference_4;
         ELSIF (   main_rec.CATEGORY = 'Misc Receipts'
                OR main_rec.CATEGORY = 'Trade Receipts'
         THEN
            l_trx_number := main_rec.reference_4;
            l_trx_line_number := NULL;
         ELSIF main_rec.CATEGORY = 'Adjustment'
         THEN
            l_trx_number := main_rec.reference_5;
            l_trx_line_number := NULL;
         ELSIF main_rec.CATEGORY = 'Purchase Invoices'
         THEN
            l_trx_number := main_rec.reference_5;
            l_trx_line_number := main_rec.reference_3;
         ELSIF main_rec.CATEGORY = 'Payments'
         THEN
            --l_trx_number:=main_rec.reference_3;
            l_trx_number := main_rec.reference_4;
            -- change by dody CHG0030444
            l_trx_line_number := NULL;
         ELSE
            l_trx_number := main_rec.trx_number;
            l_trx_line_number := main_rec.trx_line_number;
         END IF;
         v_display_str :=
               main_rec.period_name| '^'|| main_rec.SOURCE|| '^'|| main_rec.CATEGORY|| '^'|| main_rec.batch_name|| '^'|| main_rec.journal_name
            || '^'|| main_rec.segment1|| '^'|| main_rec.segment2|| '^'|| main_rec.segment3|| '^'|| main_rec.segment4|| '^'|| main_rec.segment5
            || '^'|| main_rec.segment6|| '^'|| main_rec.segment7|| '^'|| main_rec.segment8|| '^'| main_rec.je_line_num|| '^'|| main_rec.je_line_description
            || '^'|| main_rec.gl_date|| '^'|| main_rec.post_date|| '^'|| l_party_name|| '^'|| l_party_number|| '^'|| main_rec.transaction_class
            || '^'|| l_trx_number|| '^'|| l_trx_line_number|| '^'|| main_rec.po_number|| '^'|| main_rec.po_line|| '^'|| main_rec.po_category                    --Added for Bug # 11741
            || '^'|| main_rec.proj_code|| '^'|| main_rec.debit|| '^'|| main_rec.credit|| '^'|| main_rec.net_amount|| '^'|| main_rec.entered_currency
            || '^'|| main_rec.entered_debit|| '^'|| main_rec.entered_credit|| '^'|| main_rec.net_entered_amount|| '^'|| main_rec.bank_account_number
            || '^'|| main_rec.bank_account_name|| '^'|| main_rec.it2_nl_posting_ref|| '^'|| main_rec.bank_transaction_date|| '^'|| main_rec.it2_transaction_number
            || '^'|| main_rec.funds_subtype_name| '^'|| main_rec.attribute7|| '^'|| main_rec.attribute8|| '^'|| main_rec.attribute9|| '^'
            || l_contract_number|| '^'|| l_contract_modified|| '^'|| l_order_number|| '^'|| l_statement_date
            || '^'|| l_billed_from|| '^'|| l_billed_to|| '^'|| l_start_date|| '^'|| l_reference_number;
         i := i + 1;
         fnd_file.put_line (fnd_file.output, v_display_str);
      END LOOP;
      CLOSE c_acct;
   ELSE
   END IF;  
EXCEPTION
   WHEN OTHERS   THEN
      fnd_file.put_line (fnd_file.LOG,                         'account analysis process error out - ' || SQLERRM                        );
      retcode := 2;
      errbuf := SUBSTR (SQLERRM, 1, 120);
      RAISE;
END ACCTALS;
/Thanks in advance,
Nag
Edited by: 838961 on Apr 12, 2013 1:29 AM
Edited by: 838961 on Apr 12, 2013 2:02 AM

Answer 1

You are probably looking for the SQL/XML functions that have been in Oracle for several major releases now. Here is the latest Oracle documentation on them
[url http://docs.oracle.com/cd/E11882_01/appdev.112/e23094/xdb13gen.htm]Generating XML Data from the Database
You can also find some examples at [url http://www.oracle-base.com/articles/misc/sqlxml-sqlx-generating-xml-content-using-sql.php]SQL/XML (SQLX) : Generating XML using SQL in Oracle. There are plenty of examples on the forums and web in general.
Note: It is a lower case "code" in your formatting tags, not "CODE"