BI Publisher SQL help

Hello Team,

i have written below sql to fetch count of time entries.

select REC.RESOURCE_ID,

count(distinct(to_char(start_time ,'yyyy-MM-dd'))) as Counter

 from HWM_TM_REC REC 

 where  

 REC.LATEST_VERSION = 'Y' 

 and REC.DELETE_FLAG IS NULL

and exists(SELECT 'X'

 FROM

  anc_per_abs_entries   apae,

  per_all_people_f    per,

  anc_absence_types_vl  abs,

  ANC_PER_ABS_PLAN_ENTRIES apad

WHERE apae.person_id = per.person_id

  AND apae.absence_type_id = abs.absence_type_id

  and per.person_id = REC.RESOURCE_ID

  and apae.person_id = apad.person_id

  and apae.PER_ABSENCE_ENTRY_ID = apad.PER_ABSENCE_ENTRY_ID