forms (32bit) 10.1.2.0.2

pl/sql version 10.1.0.4.2

select cbd.borrow_id
      ,cbd.effective_date
      ,case
       when count(rownum) over(partition by cbd.borrow_id order by cbd.borrow_id, cbd.effective_date) = 1 then cbd.effective_date
       else cbd.effective_date + 1
       end as bor_start_date
      ,nvl(lead(cbd.effective_date) over(partition by cbd.borrow_id order by cbd.borrow_id, cbd.effective_date)
          ,to_date(’2009-11’||’-01’,’yyyy-mm-dd’)-1) as bor_end_date
      ,cbd.amount
      ,sum(cbd.amount) over(partition by cbd.borrow_id order by cbd.borrow_id, cbd.effective_date) as tot_amount
      ,count(rownum) over(partition by cbd.borrow_id order by cbd.borrow_id, cbd.effective_date) as row_count
      ,decode(tbm.int_exp_cap_dept,’Z00000’,’일반차입금’,’C10201’,’일반차입금’,’특정차입금’) as bor_type
      ,to_date(ffv.attribute44,’yyyy-mm-dd’) as attribute44
      ,cbd.ledger_id
  from cbogl_cap_bor_detail_trxs cbd
      ,xxtrf_borrow_masters      tbm
      ,fnd_flex_values           ffv
 where cbd.borrow_id = tbm.borrow_id
   and ffv.flex_value = tbm.int_exp_cap_dept
   and ffv.flex_value_set_id = 1013516
   and ffv.enabled_flag      = ’Y’
   and ffv.summary_flag      = ’N’
   and cbd.ledger_id         = 2021 --G_SOB_ID
   and cbd.rep_period_name = ’2009-11’                              --parameter
   and (
        (tbm.int_exp_cap_dept in (’Z00000’,’C10201’)                --일반차입금 일때
         and tbm.int_exp_cap_flag = ’Y’                             --자본화 대상일것
         )
       or (tbm.int_exp_cap_dept not in (’Z00000’,’C10201’)          --특정차입금 일때
           and ffv.attribute41 = ’Y’                                --적격자산일것
           )
        )
   and (cbd.status is null                                           --오류 통제
        or cbd.status <> ’E’)
   and cbd.effective_date <= last_day(to_date(’2009-11’||’-01’,’yyyy-mm-dd’)) --회계년월의 말일
   and cbd.bor_transaction_type in (’10’,’20’)                      --10:원금입금/20:원금상환
   and not exists (select ’not 당자차월’                            --당좌차월이 아닐것
                     from xxtrf_code_master tcm
                         ,xxtrf_code_values tcv
                    where tcm.code       = tcv.code
                      and tcm.code       = ’BORROW_GROUP’
                      and tcv.value_name like ’%당좌%차월%’
                      and tcv.code_value = tbm.borrow_group
                   )

forms 는 over 함수 못쓰는건가요?

loop로 해결해야되나요?