Select Code_Num,Code||'-'||Code_Num
From Codes
Where  Code_Num<> 0

UNION

Select 777,'ALL'||'-'||'777'
From Dual

BEGIN

IF :user_param_list = 777 THEN
   :user_param_value :='AND CODE_NUM IS NOT NULL';
ELSE
   :user_param_value :='AND CODE_NUM='||:user_param_list;
END IF;

RETURN TRUE;
END;

SELECT ca.credit_amt, 
ca.debit_amt, 
ca.create_date,
ca.transaction_type
ca.code,
ca.code_num
FROM cold_accounts ca,
codes c
WHERE TRUNC(ca.create_date) BETWEEN UPPER(TRUNC(:create_date_from)) AND UPPER(TRUNC(:create_date_to))
AND ca.code = c.code
AND ca.code_num = c.code_num
&user_param_value 

SELECT code,
code||' - '||code_num
FROM codes
WHERE code_num <> 0
UNION
SELECT 777,'ALL'
FROM dual
ORDER BY 1;

BEGIN

IF :user_param_list = 777 THEN
   :user_param_value :='AND CA.CODE IS NOT NULL';
ELSE
   :user_param_value :='AND CA.CODE='||:user_param_list;
END IF;

RETURN TRUE;
END;