Are Oracle and SQL Server two different programming languages? Are you asking what in SQL Server corresponds to NVL in Oracle? If so, you can write this:
Oracle has the NVL function to return a non-null value for NULL values. What is the corresponding function in SQL Server?
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records that should be returned for the selected "trade"??? I don't understand this one.
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There are records in the database that match those conditions. (I'm assuming the conditions in question were described earlier in your text.)
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CJ