1. UTL is not design for reporting you might face other challange when the reports are very big
2. for text file if spool is my fav which I can change the access right, owner or whatever you want to do with your reports, this will make Sys admin and Security admin happy too .
3. Oracle report can generate pdf for middle tier, use pdf api to change the document security setting
4. all others also good as long as the result support the company needs and regulations.





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regards,

Sinardy