How to Tuning slect more than 100 Million records

Hi all

  I have big problem for query more than 100 million records

select rownum as ronumber_vd,

       a.VALUE_DT as TRN_DT_vd,

       a.AC_NO as gl_number_vd,

       a.TRN_REF_NO as TRN_REF_NO_vd,

       a.cr_amt_fcy as cr_amt_fcy_vd,

       a.dr_amt_fcy as dr_amt_fcy_vd,

       a.cr_amt_lcy as cr_amt_lcy_vd,

       a.dr_amt_lcy as dr_amt_lcy_vd,

       (nvl(bipks_bcel.FN_GLOPENVDBAL(&PM_BRN, &PM_ACC_NO, &PM_CCY, &PM_FR),

            0)

        +nvl(a.closing_bal_fcy, 0)) as closing_bal_fcy_vd,