select
         cp.cost_change
||','||  cp.supplier
||','||  cp.country_id
||','||  cp.item
||','||  cp.value1
||','||  cp.uom1
||','||  cp.value2
||','||  cp.unit_cost
||','||  cp.ord_ind
||','||  cp.default_ind
||','||  cp.dept
||','||  cp.sup_dept_no
from     cost_sup cp
where    cp.cost_change     in (select ch.cost_change
                                  from   item_country     isc,
                                         cost_sup_detail  cpd,
                                         cost_sup_head    ch
                                  where  ch.active_date       =
 to_date('sysdate 00:00:00','DD-MON-YYYY HH24:MI:SS')
            and    ch.cost_change        = cpd.cost_change
            and    cpd.item              = isc.item
            and    cpd.supplier          = isc.supplier
            and    cpd.origin_country_id = isc.origin_country_id
            and    cpd.unit_cost         = isc.unit_cost)