with code (basiccode, basicname, areacode)
as (      select 'basiccode1','basiccode1','areacode1' from dual
union all select 'basiccode2','basiccode2','areacode2' from dual
union all select 'basiccode3','basiccode3','areacode3' from dual
union all select 'basiccode4','basiccode4','areacode4' from dual
union all select 'basiccode5','basiccode5','areacode5' from dual
)
, t1 (seq,basiccode,amount,cost,stdt)
as (      select 1,'basiccode1',10,1000,sysdate from dual
union all select 2,'basiccode1',20,2000,sysdate from dual
union all select 3,'basiccode1',30,3000,sysdate from dual
union all select 4,'basiccode2',10,1000,sysdate from dual
union all select 5,'basiccode3',50,5000,sysdate from dual
union all select 6,'basiccode3',90,9000,sysdate from dual
)
, t2 (seq,basiccode,amount,cost,stdt)
as (      select 1,'basiccode1',80,8000,sysdate from dual
union all select 2,'basiccode1',20,2000,sysdate from dual
union all select 3,'basiccode1',30,3000,sysdate from dual
union all select 4,'basiccode2',10,1000,sysdate from dual
union all select 5,'basiccode3',50,5000,sysdate from dual
union all select 6,'basiccode3',90,9000,sysdate from dual
union all select 7,'basiccode4',50,5000,sysdate from dual
union all select 8,'basiccode5',60,6000,sysdate from dual
)
select 't1 | ' || listagg( areacode ||' ' ||'t1'||' '||decode(r,1,amount,cost), ' | ' ) within group (order by areacode) ver11g
     , decode(r,1,'t1 | ' || sys.stragg(' ' ||  areacode ||' ' ||'t1'||' '||amount)
                 ,'t1 | ' || sys.stragg(' ' ||  areacode ||' ' ||'t1'||' '||cost)) ver10g
 from (select r, b.areacode, sum(t1.amount) amount, sum(t1.cost) cost     
         from t1
                 inner join code b on t1.basiccode = b.basiccode
                 inner join (select level r from dual connect by level <=2) on 1=1
        group by r,b.areacode
  ) t1
group by r
union all
select 't2 | ' || listagg( areacode ||' ' ||'t2'||' '||decode(r,1,amount,cost), ' | ' ) within group (order by areacode)
     , decode(r,1,'t2 | ' || sys.stragg(' ' ||  areacode ||' ' ||'t2'||' '||amount)
                 ,'t2 | ' || sys.stragg(' ' ||  areacode ||' ' ||'t2'||' '||cost))
 from (select r, b.areacode, sum(t2.amount) amount, sum(t2.cost) cost     
         from t2
                 inner join code b on t2.basiccode = b.basiccode
                 inner join (select level r from dual connect by level <=2) on 1=1
        group by r,b.areacode
  ) t2
group by r
 

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