select
       "SESSION_ID",
       "DB_USER",
       "OS_USER",
       "TIME",
       "OS_HOST",
       "TERMINAL",
       "ACTION",
       "STATEMENTID",
       "ENTRYID",
       "SQL_TEXT",
       "OBJECT_NAME",
       "OBJECT_SCHEMA",
       "SEVERITY",
       "RETURNCODE",
       count(*) over () as apxws_row_cnt
 from (
select  *  from (
--начало))
select  severity, SESSION_ID, DB_USER, OS_USER, to_char(EXTENDED_TIMESTAMP, 'DD-MM-YYYY HH24:MI:SS') time, OS_HOST, 
TERMINAL,nvl(a.ACTION, 0 )||' ('||t.NAME||') ' as action, 'ORA -'||case when length(RETURNCODE) < 5  then to_char(RETURNCODE,'09999')  end RETURNCODE, 
STATEMENTID, SQL_TEXT, OBJECT_NAME,OBJECT_SCHEMA, ENTRYID, TRANSACTIONID 
from хххх.audit_part_sub a, sys.audit_actions t  where db_user =:P5_DBUSER
and db_name='ххх'
and EXTENDED_TIMESTAMP between to_date(:P5_DATA_PICKER_MIN,'dd-mm-yyyy') and to_date(:P5_DATA_PICKER_MAX,'dd-mm-yyyy') 
and (SQL_TEXT like nvl(upper('%'||:P5_SQL_STATEMENT||'%'),'%') or SQL_TEXT like nvl(lower('%'||:P5_SQL_STATEMENT||'%'),'%'))
and nvl(a.ACTION, 0 )=t.ACTION
--конец
)  r
) r where rownum <= to_number(:APXWS_MAX_ROW_CNT)

select t.*
from (select ...
           , row_number() over (order by EXTENDED_TIMESTAMP) rw
      from .....
     ) t
where t.rw >= :n
  and t.rw < :m;