SELECT q_data.* FROM
 (SELECT 1 idx, 1001 div_cd, NULL prod_cd, 101 cust_cd FROM DUAL UNION  
  SELECT 2 idx, 1001 div_cd, 5001 prod_cd, 101 cust_cd FROM DUAL UNION
  SELECT 3 idx, 1001 div_cd, 5002 prod_cd, 101 cust_cd FROM DUAL UNION
  SELECT 4 idx, 1002 div_cd, NULL prod_cd, 101 cust_cd FROM DUAL UNION
  SELECT 5 idx, 1002 div_cd, NULL prod_cd, 101 cust_cd FROM DUAL UNION
  SELECT 6 idx, 1003 div_cd, NULL prod_cd, 101 cust_cd FROM DUAL UNION
  SELECT 7 idx, 1004 div_cd, 5004 prod_cd, 102 cust_cd FROM DUAL UNION
  SELECT 8 idx, 1004 div_cd, NULL prod_cd, 102 cust_cd FROM DUAL
 ) q_data;