[QUOTE] Specialist Subject Syndrome init. Andy works with that sort of stuff so is amazed everybody else doesn't know all about it, in the same way I'm amazed when people don't know how to write some PL/SQL to calculate the CGT S104 indexation amount for cash received from a demerger on shares held in both the 1964 & 1982 pools.[/QUOTE] You don't need SQL for that, you need a pencil and paper.