{ FISCAL_YEAR_START_DATE |
FISCAL_YEAR_END_DATE |
FISCAL_QUARTER_START_DATE |
FISCAL_QUARTER_END_DATE |
FISCAL_MONTH_START_DATE |
FISCAL_MONTH_END_DATE |
FISCAL_WEEK_START_DATE |
FISCAL_WEEK_END_DATE
} ( dtexpr [ , fiscal_year_start] [ , nlsparam ] )