gistfile1.sql

with recursive FullAccounts as
(select 0 ACCNT_XMLOBJ_ID, null ACCNT_PARENT_ID, null ACCNT_NUM, null ACCNT_Group from RDB$DATABASE
  union
 select ACCNT_XMLOBJ_ID, ACCNT_PARENT_ID, ACCNT_NUM, ACCNT_Group from Accounts
),
 AccountParents as 
 (select ACCNT_XMLOBJ_ID CHILD_ID, ACCNT_XMLOBJ_ID, ACCNT_PARENT_ID, ACCNT_NUM, ACCNT_Group from FullAccounts
   union all 
  select AH.CHILD_ID CHILD_ID, ACCNT_XMLOBJ_ID, ACCNT_PARENT_ID, ACCNT_NUM, ACCNT_Group from FullAccounts
   join AccountParents ah on ACCNT_XMLOBJ_ID=ah.ACCNT_PARENT_ID
 )
 select distinct CHILD_ID,ACCNT_XMLOBJ_ID, ACCNT_PARENT_ID from AccountParents
 order by 1,2,3