Need advice on using a simple trigger and update

When I run my trigger I need to insert the two rows from above into just one row on the new "trigger" table:

Like so....

sysdate, fiancial_file_id, rate_file_id, 01/31/03 0001 0002

Here is my current trigger script:

CREATE OR REPLACE TRIGGER my_trigger
BEFORE UPDATE OR DELETE OR INSERT ON master_tb for each row
WHEN (OLD.FILE_ID IN ('RATES','FINANCIALS') AND OLD.FLAG = 'Y') BEGIN
insert into trigger_tb
(create_dt,
 financial_file_id,
 rate_file_id)
 VALUES

	   (SYSDATE,
	    decode(:OLD.description,'FINANCIALS',:OLD.file_id),
	   decode(:OLD.description,'RATES',:OLD.file_id));