19.1.4 EXPLAIN PLAN Restrictions
Oracle does not support EXPLAIN PLAN for statements performing implicit type conversion of date bind variables. With bind variables in general, the EXPLAIN PLAN output might not represent the real execution plan.
From the text of a SQL statement, TKPROF cannot determine the types of the bind variables. It assumes that the type is CHARACTER, and gives an error message if this is not the case. You can avoid this limitation by putting appropriate type conversions in the SQL statement
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