union
принесет пользу? Например:
SQL> select 'HACC' a, 201 b, 'HEADER' c, extract(year from sysdate) ||'/'||count(*) d, 'END_HEADER' e
2 from emp e
3 where deptno = 10
4 union all
5 select 'HACC', 201, d.dname, to_char(e.empno), e.ename
6 from emp e join dept d on e.deptno = d.deptno
7 where d.deptno = 10;
A B C D E
---- ---------- -------------- --------------- ----------
HACC 201 HEADER 2020/3 END_HEADER
HACC 201 ACCOUNTING 7782 CLARK
HACC 201 ACCOUNTING 7839 KING
HACC 201 ACCOUNTING 7934 MILLER
SQL>