CREATE TABLE scott.item_rate
(
  code   VARCHAR2(3),
  rate   NUMBER(10,4),
  vdate  DATE
);

INSERT INTO item_rate
            (code, rate, vdate
            )
     VALUES ('001', 108.97, TO_DATE ('25-MAY-12', 'DD-MON-RR')
            );
INSERT INTO item_rate
            (code, rate, vdate
            )
     VALUES ('001', 108.97, TO_DATE ('07-APR-12', 'DD-MON-RR')
            );
INSERT INTO item_rate
            (code, rate, vdate
            )
     VALUES ('001', 105, TO_DATE ('05-DEC-12', 'DD-MON-RR')
            );
INSERT INTO item_rate
            (code, rate, vdate
            )
     VALUES ('001', 105, TO_DATE ('11-OCT-12', 'DD-MON-RR')
            );
INSERT INTO item_rate
            (code, rate, vdate
            )
     VALUES ('001', 91, TO_DATE ('02-JUL-10', 'DD-MON-RR')
            );
INSERT INTO item_rate
            (code, rate, vdate
            )
     VALUES ('001', 1, TO_DATE ('05-JUL-10', 'DD-MON-RR')
            );
INSERT INTO item_rate
            (code, rate, vdate
            )
     VALUES ('001', 1, TO_DATE ('31-AUG-10', 'DD-MON-RR')
            );

SQL> with 
  2    data as (
  3      select code, rate, vdate, 
  4             row_number() over (partition by code order by rate desc, vdate desc) rn1,
  5             row_number() over (partition by code order by rate, vdate) rn2
  6      from item_rate
  7    )
  8  select code,
  9         max(decode(rn2, 1, rate)) min_rate,
 10         max(decode(rn2, 1, vdate)) min_rate_date,
 11         max(decode(rn1, 1, rate)) max_rate,
 12         max(decode(rn1, 1, vdate)) max_rate_date
 13  from data
 14  group by code
 15  /
COD   MIN_RATE MIN_RATE_DA   MAX_RATE MAX_RATE_DA
--- ---------- ----------- ---------- -----------
001          1 05-JUL-2010     108.97 25-MAY-2012

SQL> with data as
  2             (select se.code, min(rate) min_r, max(rate) max_r
  3                from scott.item_rate se
  4               group by se.code)
  5            select data.*, min(vdate) min_rate_date, max(vdate) max_rate_Date
  6              from data, scott.item_rate se2
  7             where data.code = se2.code and (min_r = rate or max_r = rate)
  8             group by data.code, data.min_r, data.max_r;
 
CODE      MIN_R      MAX_R MIN_RATE_DATE MAX_RATE_DATE
---- ---------- ---------- ------------- -------------
001           1     108.97 7/5/2010      5/25/2012
 

WITH DATA AS
(
SELECT CODE,min(RATE),max(RATE),min(vdate),max(vdate)
FROM ITEM_RATE
group by code )
SELECT * From data;

SQL> WITH DATA AS
  2  (
  3  SELECT CODE,min(RATE),max(RATE),min(vdate),max(vdate)
  4  FROM ITEM_RATE
  5  group by code )
  6  SELECT * From data;
COD  MIN(RATE)  MAX(RATE) MIN(VDATE)  MAX(VDATE)
--- ---------- ---------- ----------- -----------
001          1     108.97 02-JUL-2010 05-DEC-2012

SELECT code, MIN (min_date)min_date, MIN (rate2)min_rate, MAX (max_date) max_date, MAX (rate1) max_rate
FROM (SELECT code, MIN (vdate) min_date, MAX (vdate) max_date,
MAX (rate) rate1, MIN (rate) rate2
FROM item_rate ir
WHERE rate IN ((SELECT MIN (rate)
FROM item_rate), (SELECT MAX (rate)
FROM item_rate))
GROUP BY code)
GROUP BY code;

SELECT   code, MIN (min_date)min_date, MIN (rate2)min_rate, MAX (max_date) max_date, MAX (rate1) max_rate
    FROM (SELECT   code, MIN (vdate) min_date, MAX (vdate) max_date,
                   MAX (rate) rate1, MIN (rate) rate2
              FROM item_rate ir
             WHERE rate IN ((SELECT MIN (rate)
                               FROM item_rate), (SELECT MAX (rate)
                                                   FROM item_rate))
          GROUP BY code)
GROUP BY code;