For example, output the rows of a value set in XML format:

SELECT XMLElement("GL_NOMINAL"
                 ,XMLForest(ffv.flex_value  AS "VALUE"
                           ,ffv.description AS "DESC"
                           )
                 )
FROM   fnd_flex_values_vl ffv
,      fnd_flex_value_sets ffvs
WHERE  ffv.flex_value_set_id = ffvs.flex_value_set_id
AND    ffvs.flex_value_set_name = 'GL_NOMINAL'
AND    ffv.enabled_flag = 'Y'
AND    ffv.summary_flag = 'N'
ORDER BY ffv.flex_value ASC
;