select trunc( to_date('2005-12','yyyy-mm'),'yyyy') first_day , last_day(add_months(trunc(to_date('2005-12','yyyy-mm'),'y'),11))+ 1 - 1 / 86400 last_day FROM DUAL;
select trunc( to_date('2005-12','yyyy-mm'),'yyyy') first_day , last_day(add_months(trunc(to_date('2005-12','yyyy-mm'),'y'),11))+ 1 - 1 / 86400 last_day FROM DUAL;