Como selecionar a taxa para todos os módulos selecionados e todos os anos selecionados, independentemente de terem ou não taxa naquele ano

Como escrever um SQL para atingir a seção "objetivo"? Selecione a taxa para todos os módulos selecionados e anos selecionados, independentemente de terem ou não taxa naquele ano.

Os anos e módulos serão inseridos pelos usuários, então o SQL retornará a taxa de soma para os anos e módulos selecionados.

Por exemplo, encontre a taxa para os módulos ASD, EB, GOF de 2008 a 2012, como acima

WITH finanimpact
     AS (SELECT Extract(YEAR FROM fiwm.create_dt) AS years,
                m.code                            AS mcode,
                SUM(fiwm.rate)                    AS rate
         FROM   master.financial_impact_wfins_mapping fiwm
                inner join master.wf_instance wf
                  ON wf.sysid = fiwm.wf_instance
                     AND wf.template_id = 4
                inner join master.wf_data_cr wdc
                  ON wdc.instance_id = fiwm.wf_instance
                inner join parameter.module m
                  ON m.sysid = wdc.module
                     AND m.sysid IN ( 4, 15, 6 )
         GROUP  BY Extract(YEAR FROM fiwm.create_dt),
                   m.code
         UNION
         (SELECT NULL,
                 m1.code,
                 0
          FROM   parameter.module m1
          WHERE  m1.sysid IN ( 4, 15, 6 )
          MINUS
          SELECT NULL,
                 m.code AS mcode,
                 0
          FROM   master.financial_impact_wfins_mapping fiwm
                 inner join master.wf_instance wf
                   ON wf.sysid = fiwm.wf_instance
                      AND wf.template_id = 4
                 inner join master.wf_data_cr wdc
                   ON wdc.instance_id = fiwm.wf_instance
                 inner join parameter.module m
                   ON m.sysid = wdc.module
                      AND m.sysid IN ( 4, 15, 6 )
          GROUP  BY Extract(YEAR FROM fiwm.create_dt),
                    m.code)) SELECT fi.years,
       fi.mcode,
       fi.rate
FROM   finanimpact fi
UNION
(SELECT LEVEL + 2008 - 1,
        '',
        0 AS id
 FROM   dual
 CONNECT BY LEVEL <= 2012 - 2008 + 1
 MINUS
 (SELECT DISTINCT lfi.years,
                  '',
                  0
  FROM   finanimpact lfi)) 

returned result:
=========================
2008    null    0
2009    null    0
2010    EB  34640
2010    GOF 8660
2011    EB  103920
2011    GOF 12990
2012    null    0
null    ASD 0
=========================

goal:
=========================
2008    ASD     0
2009    ASD     0
2010    EB  34640
2010    GOF 8660
2011    EB  103920
2011    GOF 12990
2012    ASD 0
=========================