WITH AllSeq AS (

SELECT Seq FROM GR

UNION

SELECT Seq FROM GE

UNION

SELECT Seq FROM Ref)

SELECT d.DocNum,

gr.GR,

gr.Seq AS GR_Seq,

ge.GE,

ge.Seq AS GE_Seq,

rf.Ref,

rf.Seq AS Ref_Seq

FROM Doc d

CROSS JOIN AllSeq sq

LEFT OUTER JOIN GR gr ON gr.DocNum = d.DocNum

AND gr.Seq = sq.Seq

LEFT OUTER JOIN GE ge ON ge.DocNum = d.DocNum

AND ge.Seq = sq.Seq

LEFT OUTER JOIN Ref rf ON rf.DocNum = d.DocNum

AND rf.Seq = sq.Seq

ORDER BY sq.Seq;

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