create or replace procedure p_year_tran(
tran_month in varchar2 )
is
l_adj_date date;
LS_DATE varchar2(50);
begin
select sysdate - 420 into l_adj_date from dual;
LS_DATE := 'TO_DATE('''||TO_CHAR(l_adj_date, 'YYYY-')||tran_month||'-28'||''', ''YYYY-MM-DD'')';
.....................
END;