-- MJ/MP nº 2321, de 30/12/2014
-- MJ/MP nº 705, de 30/06/2015
SELECT
  (98 - MOD(TO_NUMBER(SUBSTR('000806010000176201658', 1, 19)), 97)) as portaria_antiga,
  (98 - MOD(TO_NUMBER(SUBSTR('000806010000176201658', 1, 19)) * 100, 97)) as portaria_nova,
  TO_NUMBER(SUBSTR('000806010000176201658', -2)) as digito
from dual;