List Banks or Cashes Office depending of a flag

List Banks or Cashes Office depending p_Transfer flag.

C_BankAccount.C_Bank_ID = (CASE WHEN '@p_Transfer@' = 'Y' THEN 1000004 END) OR C_BankAccount.C_Bank_ID <> (CASE WHEN ('@p_Transfer@' = 'N') THEN 1000004 END)