Select
  [Transaction].id,
  [Transaction].FKSection,
  [Transaction].FKRelation,
  [Transaction].[Date],
  [Transaction].AmountInEuro,
  [Transaction].Description,
  [Transaction].FKAccount,
  [Transaction].BankDescription,
  [Transaction].[Memo]
From
  [Transaction]
Where
  IsNull([Transaction].FKSection) = True And
  IsNull([Transaction].FKRelation) = True
Order By
  [Transaction].Description
