Oracle 21c

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CREATE TABLE t
    (name varchar2(5), balance int, financial_year int, date_updated date)
;
INSERT ALL 
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('Bob', 20, 2021, '03-Apr-2021')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('Bob', 58, 2019, '13-Nov-2019')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('Bob', 43, 2019, '24-Jan-2022')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('Bob', -4, 2019, '04-Dec-2019')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('James', 92, 2021, '11-Sep-2021')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('James', 86, 2021, '18-Aug-2021')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('James', 33, 2019, '24-Mar-2019')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('James', 46, 2019, '12-Feb-2019')
    INTO t (name, balance, financial_year, date_updated)
         VALUES ('James', 59, 2019, '12-Aug-2019')
SELECT * FROM dual
;
9 rows affected

select NAME	
      ,BALANCE	
      ,FINANCIAL_YEAR	
      ,DATE_UPDATED
from  (
       select t.*
             ,row_number() over(partition by name, financial_year order by date_updated desc) as rn
       from   t
       ) t
where  rn = 1


NAME
BALANCE
FINANCIAL_YEAR
DATE_UPDATED


Bob
43
2019
24-JAN-22

Bob
20
2021
03-APR-21

James
59
2019
12-AUG-19

James
92
2021
11-SEP-21

NAME	BALANCE	FINANCIAL_YEAR	DATE_UPDATED
Bob	43	2019	24-JAN-22
Bob	20	2021	03-APR-21
James	59	2019	12-AUG-19
James	92	2021	11-SEP-21