select lpad(f.pernr_cp, 8, '0') emp_code,
f.begda begindate,
f.begda enddate,
f.lgart salaryitem,
f.time_in,
f.*
from osps.TI_OSPS_ALLOWANCE f
where not exists (select 1
from osps.TI_OSPS_ALLOWANCE t
where t.time_in > f.time_in
and t.pernr_cp = f.pernr_cp
and t.begda = f.begda
and t.lgart = f.lgart)
order by 1 desc;