with A as( SELECT 'AA' BR FROM DUAL UNION ALL SELECT 'BB' FROM DUAL UNION ALL SELECT 'CC' FROM DUAL ),B as( SELECT 'AA' BR FROM DUAL UNION ALL SELECT 'CC' FROM DUAL UNION ALL SELECT 'DD' FROM DUAL ) (SELECT BR FROM A minus select BR FROM B) union all (SELECT BR FROM B minus select BR FROM A)
SELECT 'AA' BR FROM DUAL UNION ALL
SELECT 'BB' FROM DUAL UNION ALL
SELECT 'CC' FROM DUAL
),B as(
SELECT 'AA' BR FROM DUAL UNION ALL
SELECT 'CC' FROM DUAL UNION ALL
SELECT 'DD' FROM DUAL
)
(SELECT BR FROM A
minus
select BR FROM B)
union all
(SELECT BR FROM B
minus
select BR FROM A)