with  V_PSPAYCARD(col1,col2,col3,col4) as (
select 2015, 10, 221599, 131,02 from dual 
)
with  PSPAYCARDRMND(col1,col2,col3,col4) as (
select 221599, 2015, 11, 131.02 from dual 
union all
select 221599, 2015, 12, 131,02 from dual 
)


select distinct vp.*
  from PSPAYCARDRMND SP1,
       (select distinct mnd.YEAR,
                        mnd.MONTH,
                        mnd.RN as RN,
                        mnd.SUMM as SUMM,
                        mnd.prn 
          from PSPAYCARDRMND mnd
        union all
        select distinct extract(year from v.ddate_from) as year,
                        extract(month from v.ddate_from) as month,
                        v.nrn as RN,
                        v.ndebt_in as SUMM,
                        null
          from V_PSPAYCARD v) vp
        where SP1.PRN(+) = 221599
          and vp.rn = sp1.prn          
          and sp1.year(+) = vp.year
          and sp1.month(+) = vp.month          
order by vp.year, vp.month