10進数の年を日付に変換する

特定の年の日数に従って小数部が計算されたという仮定から始める場合 （つまり、うるう年かどうかに応じて365または366）、次のようなことができます：

with
 q1 as (select 2003.024658 d from dual)
,q2 as (select d
              ,mod(d,1) as decimal_portion
              ,to_date(to_char(d,'0000')||'0101','YYYYMMDD')
               as jan01
        from q1)
,q3 as (select q2.*
              ,add_months(jan01,12)-jan01 as days_in_year
        from q2)
select d
      ,decimal_portion * days_in_year as days
      ,jan01 + (decimal_portion * days_in_year) as result
from   q3;

d: 2003.024658
days: 9.00017
result: 10-JAN-2003 12:00am