Chào anh chị!

Anh chị có thể giúp em sắp xếp đoạn code này 1 cách thông minh hơn được không ạ. Em cảm giác code của mình hơi tù :(
(Em sử dụng PL SQL Developer - Oracle)

Code:
CREATE OR REPLACE PROCEDURE SP_RPT_GL_PL2(
                                --p_ngay IN VARCHAR2,
                                p_Recordset OUT SYS_REFCURSOR--Tham so bat buoc, de cuoi cung
                                )
IS
BEGIN
  /*Cac cau lenh khac, neu can.*/
  /*.....*/
  /*Con tro tra lai ket qua*/
  OPEN p_Recordset FOR
  --
  SELECT
      substr(t.company, 6)||'-'||substr(c.description, 25) as CHINHANH,
      t.line_no_sbv            as SBV,
      t.account_officer        as DAO,
      t.sector                 as SECTOR,
      --
      t.pl_category            as PLCATEG,
      t.trans_code             as TRANSCODE,
      t.currency                 as CURRENCY,
      sum(t.DR_LCY)+ sum (t.CR_LCY)  as TongPSNO,
      sum(t.DR_LCY)+ sum (t.CR_LCY)  as TongPSCO,
      --
      (sum(t.DR_LCY)+ sum (t.CR_LCY))||'-'||(sum(t.DR_LCY)+ sum (t.CR_LCY)) as CHENHLECHTHUCHI
 
  FROM RPT_GL_PL t , RMS_COMPANY c

  WHERE t.company = c.name
        AND t.line_no_sbv LIKE '7%'
        OR t.line_no_sbv LIKE '8%'
        GROUP BY t.company, c.description, t.account_officer;
  
END;