WITH t AS
(
select 2004 year, 1 month, 164785 v_amt, 0 v_rate from dual union all
select 2004, 2, 142718, 0 from dual union all
select 2004, 3, 112516, 0 from dual union all
select 2004, 4, 120427, 0 from dual union all
select 2004, 5, 115659, 0 from dual union all
select 2004, 6, 116269, 0 from dual union all
select 2004, 7, 160770, 0 from dual union all
select 2004, 8, 170182, 0 from dual union all
select 2004, 9, 113083, 0 from dual union all
select 2004, 10, 122877, 0 from dual union all
select 2004, 11, 128369, 0 from dual union all
select 2004, 12, 120817, 0 from dual union all
select 2005, 1, 174775, 0.06062445 from dual union all
select 2005, 2, 148946, 0.043638504 from dual union all
select 2005, 3, 130963, 0.163950016 from dual union all
select 2005, 4, 122084, 0.013759373 from dual union all
select 2005, 5, 114151, -0.013038328 from dual union all
select 2005, 6, 133177, 0.145421393 from dual union all
select 2005, 7, 170420, 0.060023636 from dual union all
select 2005, 8, 193279, 0.135719406 from dual union all
select 2005, 9, 130269, 0.151976867 from dual union all
select 2005, 10, 146650, 0.193469893 from dual union all
select 2005, 11, 140442, 0.094049186 from dual union all
select 2005, 12, 142015, 0.175455441 from dual)
SELECT year
     , max(case when month = 1 then v_amt else 0 end)
     , max(case when month = 1 then v_rate else 0 end)
     , max(case when month = 2 then v_amt else 0 end)
     , max(case when month = 2 then v_rate else 0 end)
     , max(case when month = 3 then v_amt else 0 end)
     , max(case when month = 3 then v_rate else 0 end)
     , max(case when month = 4 then v_amt else 0 end)
     , max(case when month = 4 then v_rate else 0 end)
     , max(case when month = 5 then v_amt else 0 end)
     , max(case when month = 5 then v_rate else 0 end)
     , max(case when month = 6 then v_amt else 0 end)
     , max(case when month = 6 then v_rate else 0 end)
     , max(case when month = 7 then v_amt else 0 end)
     , max(case when month = 7 then v_rate else 0 end)
     , max(case when month = 8 then v_amt else 0 end)
     , max(case when month = 8 then v_rate else 0 end)
     , max(case when month = 9 then v_amt else 0 end)
     , max(case when month = 9 then v_rate else 0 end)
     , max(case when month = 10 then v_amt else 0 end)
     , max(case when month = 10 then v_rate else 0 end)
     , max(case when month = 11 then v_amt else 0 end)
     , max(case when month = 11 then v_rate else 0 end)
     , max(case when month = 12 then v_amt else 0 end)
     , max(case when month = 12 then v_rate else 0 end)
  FROM t
  group by year
  order by year