create table Interest_date
(
interest_date_field date,
Interest_amount number
);

create table sys_date
(type varchar2(30),
date_value date

);

 
insert all
  INTO Interest_date values (to_date('01-11-2012','DD-MM-YYYY'), 20)
  INTO Interest_date values (to_date('01-12-2012','DD-MM-YYYY'), 40)
  INTO Interest_date values (to_date('02-01-2013','DD-MM-YYYY'), 60)
  INTO Interest_date values (to_date('01-06-2013','DD-MM-YYYY'), 80)
  INTO Interest_date values (to_date('01-07-2014','DD-MM-YYYY'), 10)
  INTO Interest_date values (to_date('25-11-2014','DD-MM-YYYY'), 20)
  INTO SYS_DATE VALUES ('FIRST_DATE',TO_DATE('01-06-1900','DD-MM-YYYY')) --note: year is not important but date is used for other types
  INTO SYS_DATE VALUES ('FIRST_DATE',TO_DATE('01-12-1900','DD-MM-YYYY')) --note: year is not important but date is used for other types
select * from dual;

interest_date_field   Interest_amount

01-06-2012 -1
01-11-2012  20
01-12-2012  40
02-01-2013  60
01-06-2013  80
01-12-2013  -1
01-06-2014 -1
01-07-2014  10
25-11-2014  20
01-12-2014  -1

select to_date(interest_date_field||'-'||interest_year, 'DD-MM-YYYY'), 
       interest_amount
from interest_date 
model 
  dimension by (to_char(interest_date_field, 'DD-MM') interest_date_field, 
                to_char(interest_date_field, 'YYYY') interest_year)
  measures (interest_amount)
  rules upsert all(
    interest_amount[for interest_date_field in (select distinct to_char(date_value, 'DD-MM') from sys_date), any] = nvl(interest_amount[cv(), cv()], -1))     
order by 1

select nvl(interest_dt, interest_date_field) interest_date_field,
       nvl(interest_amount, -1) interest_amount
from (select date_value, 
             to_date(to_char(date_value, 'DD-MM')||'-'||interest_date_year, 'DD-MM-YYYY') interest_dt
      from sys_date, 
           (select distinct to_char(interest_date_field, 'YYYY') interest_date_year 
            from interest_date)) 
full join interest_date on interest_date_field = interest_dt
order by 1