Oracle 11g Release 2

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CREATE TABLE TableA (
 OUTPUT varchar2(30)
);
INSERT ALL 
 INTO TableA (OUTPUT) VALUES ('A')
 INTO TableA (OUTPUT) VALUES ('B')
-- INTO TableA (OUTPUT) VALUES ('C')
SELECT 1 FROM dual;
2 rows affected

CREATE TABLE TableB (
 ID int, 
 Data varchar2(30)
);
INSERT ALL 
 INTO TableB (ID, Data) VALUES (1, 'A')
 INTO TableB (ID, Data) VALUES (1, 'B')
 INTO TableB (ID, Data) VALUES (1, 'C')
 INTO TableB (ID, Data) VALUES (2, 'A')
 INTO TableB (ID, Data) VALUES (2, 'B')
 INTO TableB (ID, Data) VALUES (3, 'B')
 INTO TableB (ID, Data) VALUES (3, 'C')
 INTO TableB (ID, Data) VALUES (3, 'D')
SELECT 1 FROM dual;
8 rows affected

SELECT b.ID
FROM TableB b
LEFT JOIN TableA a ON a.OUTPUT = b.Data
GROUP BY b.ID
HAVING COUNT(CASE WHEN a.OUTPUT IS NULL THEN 1 END) = 0
   AND COUNT(DISTINCT a.OUTPUT) = (SELECT COUNT(*) FROM TableA)
ORDER BY b.ID;


ID


2