SELECT ROWNUM top, t.*
FROM (SELECT x.CPU_TIME/x.executions per_cpu, x.hash_value, x.sql_text
FROM v$sqlarea x
WHERE x.executions>0
AND x.parsing_user_id <>0
ORDER BY x.CPU_TIME/x.executions DESC) t
WHERE ROWNUM < 21
FROM (SELECT x.CPU_TIME/x.executions per_cpu, x.hash_value, x.sql_text
FROM v$sqlarea x
WHERE x.executions>0
AND x.parsing_user_id <>0
ORDER BY x.CPU_TIME/x.executions DESC) t
WHERE ROWNUM < 21