Ex:

Declare

U1   Number(3); /*Divison 1 */
U2   Number(3); /*Divison 2 */
U3   Number(3); /*Divison 3 */
U4   Number(3); /*Divison 4 */
C1   Char(1);
C2   Char(1);
C3   Char(1);

Begin
 
 If :P_A1 = 'YES' and ((:P_A2 = 'YES') or (:P_A3 = 'YES') or (:P_A4 = 'YES')) Then
     U1 := 1;
     C1 := ',';
 Elsif :P_A1 = 'YES' and :P_A2 = 'NO' and :P_A3 = 'NO' and :P_A4 = 'NO' Then
     U1 := '1';
 End if;
 
 If :P_A2 = 'YES' and ((:P_A3 = 'YES') or (:P_A4 = 'YES')) Then
     U2 := 2;
     C2 := ',';
 Elsif :P_A2 = 'YES' and :P_A1 = 'NO' and :P_A3 = 'NO' and :P_A4 = 'NO' Then
 	   U2 := 2;
 End if;

 If :P_A3 = 'YES' and :P_A4 = 'YES' Then
     U3 := 3;
     C3 := ',';
 Elsif :P_A3 = 'YES' and :P_A2 = 'NO' and :P_A1 = 'NO' and :P_A4 = 'NO' Then
 	   U3 := 3;
 End if;

 If :P_A4 = 'YES' Then
     U4 := 4;
 End if;


 Select Ledcode,Sum(Nvl(Clbalamt,0)) Opamt from BankAcctbal 
                      Where Mthno = 04
                        and yrsno  = 2009
                        and Rtrim(Ltrim(Unitid)) in (U1 || C1 || U2 || C2 || U3 || C3 || U4)
                        and Nvl(clbalamt,0) <> 0
                        Group by Ledcode;

End;