SELECT (P.PERIOD_NAME) PERIOD_NAME,
       TO_CHAR(P.START_DATE, 'YYYY-MM-DD') PERIOD_START,
       TO_CHAR(P.END_DATE, 'YYYY-MM-DD') PERIOD_END
  FROM GL_PERIODS P, GL_LEDGERS B, GL_PERIOD_STATUSES S
 WHERE P.PERIOD_SET_NAME = B.PERIOD_SET_NAME
   AND B.LEDGER_ID = S.LEDGER_ID
   AND S.CLOSING_STATUS = 'O'
   AND S.APPLICATION_ID = 101
   AND S.PERIOD_NAME = P.PERIOD_NAME
 ORDER BY PERIOD_END DESC;