SELECT
  taxILI.instructLineItemID,
  taxILI.amount,
  taxILI.unprocessedAmount,
  taxILI.instructLineItemCategory,
  taxILI.instructionLineItemType,
  taxILI.financialCompID,
  taxILI.coverPeriodFrom,
  taxILI.coverPeriodTo,
  taxILI.effectiveDate,
  taxILI.creationDate,
  taxILI.statusCode,
  taxILI.caseID,
  taxILI.finInstructionID,
  taxILI.concernRoleID,
  taxILI.caseNomineeID,
  taxILI.primaryClientID,
  taxILI.deliveryMethodType,
  taxILI.creditDebitType,
  taxILI.currencyExchangeID,
  taxILI.currencyTypeCode,
  taxILI.adjustmentInd,
  taxILI.adjustmentFrequency,
  taxILI.nextAdjustmentDate,
  taxILI.instrumentGenInd,
  taxILI.fundID,
  taxILI.maximumAmount,
  taxILI.versionNo,
  taxILI.dueDate,
  taxILI.inRespectOfID
INTO
  :instructLineItemID,
  :amount,
  :unprocessedAmount,
  :instructLineItemCategory,
  :instructionLineItemType,
  :financialCompID,
  :coverPeriodFrom,
  :coverPeriodTo,
  :effectiveDate,
  :creationDate,
  :statusCode,
  :caseID,
  :finInstructionID,
  :concernRoleID,
  :caseNomineeID,
  :primaryClientID,
  :deliveryMethodType,
  :creditDebitType,
  :currencyExchangeID,
  :currencyTypeCode,
  :adjustmentInd,
  :adjustmentFrequency,
  :nextAdjustmentDate,
  :instrumentGenInd,
  :fundID,
  :maximumAmount,
  :versionNo,
  :dueDate,
  :inRespectOfID 
FROM
  InstructionLineItem nomineeILI,
  InstructionLineItem taxILI,
  InstructionLineItemRelation,
  CaseNominee,
  CaseParticipantRole 
WHERE CaseParticipantRole.participantRoleID = :participantRoleID 
  AND CaseNominee.caseParticipantRoleID = CaseParticipantRole.caseParticipantRoleID 
  AND nomineeILI.caseNomineeID = CaseNominee.caseNomineeID 
  AND InstructionLineItemRelation.instructLineItemID = nomineeILI.instructLineItemID 
  AND taxILI.instructLineItemID = InstructionLineItemRelation.relatedLineItemID 
  AND taxILI.statusCode = :statusCode 
  AND 
  (
    taxILI.instructLineItemCategory = :instructLineItemCategoryTax 
    OR 
    (
      taxILI.instructLineItemCategory = :instructLineItemCategoryReversal 
      AND taxILI.concernRoleID IN 
      ( 
      SELECT
        DISTINCT(concernRoleID) 
      FROM
        InstructionLineItem 
      WHERE InstructionLineItem.instructLineItemCategory = :instructLineItemCategoryTax 
      ) 
    ) 
  ) 
ORDER BY taxILI.concernRoleID,
  taxILI.currencyTypeCode,
  taxILI.deliveryMethodType,
  taxILI.caseID