SELECT DISTINCT ON (account.name)  account.name,activ.datefinish, account.* 
FROM sys_accounts account 
INNER JOIN sys_activities activ ON account.guid = activ.account_guid 
WHERE  activ.datefinish IS NOT NULL 
AND (extract(day from now() - activ.datefinish))>60

select name from sys_accounts account
where not exists(select from sys_activities activity where activity.datefinish > now() - interval '60 days' 
				  and account.guid = activity.account_guid)

select name from sys_accounts account
where not exists(select from sys_activities activity where 
				  account.guid = activity.account_guid)

SELECT name from sys_accounts account
where 
exists(
	SELECT DISTINCT ON (activ.account_guid) activ.account_guid, activ.datefinish FROM sys_activities activ 
	WHERE activ.datefinish IS NOT NULL AND  (extract(day from now() - activ.datefinish))>=60
	ORDER BY activ.account_guid,activ.datefinish DESC
)
AND
not exists(
select from sys_activities activity where 
				  account.guid = activity.account_guid
)