SELECT To_char(k.id_pers) id_pers 
FROM   (SELECT id_pers 
        FROM   t_konto_att_avstamma 
        ORDER  BY id_pers) k 
WHERE  k.id_pers > :sql_last_processed_id 
       AND ROWNUM <= :sql_number_to_process

SQL> var c clob
SQL> exec dbms_utility.expand_sql_text('SELECT employee_id, last_name FROM hr.employees ORDER BY emp
loyee_id OFFSET 5 ROWS FETCH NEXT 5 ROWS ONLY',:c);

PL/SQL procedure successfully completed.

SQL> set long 10000
SQL> print c

C
--------------------------------------------------------------------------------
SELECT "A1"."EMPLOYEE_ID" "EMPLOYEE_ID","A1"."LAST_NAME" "LAST_NAME" FROM  (SELE
CT "A2"."EMPLOYEE_ID" "EMPLOYEE_ID","A2"."LAST_NAME" "LAST_NAME","A2"."EMPLOYEE_
ID" "rowlimit_$_0",ROW_NUMBER() OVER ( ORDER BY "A2"."EMPLOYEE_ID") "rowlimit_$$
_rownumber" FROM "HR"."EMPLOYEES" "A2") "A1" WHERE "A1"."rowlimit_$$_rownumber"<
=CASE  WHEN (5>=0) THEN FLOOR(TO_NUMBER(5)) ELSE 0 END +5 AND "A1"."rowlimit_$$_
rownumber">5 ORDER BY "A1"."rowlimit_$_0"

SQL> 

SELECT  "A1"."EMPLOYEE_ID" "EMPLOYEE_ID",
        "A1"."LAST_NAME" "LAST_NAME"
  FROM  (
         SELECT  "A2"."EMPLOYEE_ID" "EMPLOYEE_ID",
                 "A2"."LAST_NAME" "LAST_NAME",
                 "A2"."EMPLOYEE_ID" "rowlimit_$_0",
                 ROW_NUMBER() OVER ( ORDER BY "A2"."EMPLOYEE_ID") "rowlimit_$$_rownumber"
           FROM  "HR"."EMPLOYEES" "A2"
        ) "A1"
  WHERE "A1"."rowlimit_$$_rownumber"<= CASE
                                         WHEN (5>=0) THEN FLOOR(TO_NUMBER(5))
                                         ELSE 0
                                       END +5
    AND "A1"."rowlimit_$$_rownumber">5
  ORDER BY "A1"."rowlimit_$_0"