SELECT TO_CHAR(YR.START_DATE , 'YYYY')||'1' ID , '1 , '||TO_CHAR(YR.START_DATE , 'YYYY') VALUE , YR.START_DATE START_DATE , ADD_MONTHS(YR.START_DATE , 6)-1 END_DATE FROM FII_TIME_YEAR YR UNION ALL SELECT TO_CHAR(YR.START_DATE , 'YYYY')||'2' ID , '2 , '||TO_CHAR(YR.START_DATE , 'YYYY') VALUE , ADD_MONTHS(YR.END_DATE , -6)+1 START_DATE , YR.END_DATE END_DATE FROM FII_TIME_YEAR YR WITH READ ONLY