Parent Query Listing in Oracle SQL

Assuming that your parents have a code that ends in 00 and children have a code that does not end in 00 with the same leading digits as the parent then you can use a hierarchical query:

SELECT code,
       description,
       CASE LEVEL WHEN 1 THEN description END AS result_column1,
       CASE LEVEL WHEN 2 THEN description END AS result_column2
FROM   table_name
WHERE  LEVEL <= 2
START WITH MOD(code, 100) = 0
CONNECT BY TRUNC(PRIOR code / 100) = TRUNC(code / 100)
AND        PRIOR code < code
ORDER SIBLINGS BY code

But you can probably simplify it to just:

SELECT code,
       description,
       CASE WHEN code LIKE '%00' THEN description END AS result_column1,
       CASE WHEN code NOT LIKE '%00' THEN description END AS result_column2
FROM   table_name
ORDER BY code;

Which, for the sample data:

CREATE TABLE table_name (Code, Description) AS
SELECT 4000, 'Agriculture'         FROM DUAL UNION ALL
SELECT 4010, 'Crops Production'    FROM DUAL UNION ALL
SELECT 4011, 'Fishery'             FROM DUAL UNION ALL
SELECT 4100, 'Mining and Quarying' FROM DUAL UNION ALL
SELECT 4110, 'Non Metal Quarying'  FROM DUAL UNION ALL
SELECT 4111, 'Others'              FROM DUAL;

Both output:

fiddle