SELECT *
  FROM (SELECT t$amna,
               t$date
          FROM baan.tzdfar202001
         WHERE t$YEAR IN (2017, 2017 - 1)
           AND t$amnm <> 0
           AND t$fasc /*&#232;&#235;&#232; &#234;&#224;&#234; &#243; &#226;&#224;&#241;...*/ = t$fasc
         ORDER BY t$date)
 WHERE ROWNUM = 1

select * 
    from (select min(t$year) over (partition by t$fasc order by t$fasc) as year
                ,min(t$prod) over (partition by t$fasc order by t$fasc) as prod
                ,    t$fasc
        from baan.tzdfar202001 
        where 
        t$amnm <> 0 and 
        (t$year=2017 or
        t$year=2017-1)
        ORDER BY t$amna ) 
WHERE ROWNUM = 1

select * 
    from (select min("год") over (partition by "инв.номер" order by "инв.номер") as year
                ,min("период") over (partition by "инв.номер" order by "инв.номер") as prod
                ,    "инв.номер"
                ,    "амортизация"
                ,    "модернизация"
        from "таблица" 
        where 
        "модернизация" <> 0 and 
        ("год"=2017 or
        "год"=2017-1)
        ORDER BY "амортизация" ) 
WHERE ROWNUM = 1