DECLARE c_dept sys_refcursor; c_emp sys_refcursor; v_deptno dept.deptno%type; v_empno emp.empno%type; BEGIN OPEN c_dept FOR SELECT d.deptno, CURSOR ( SELECT e.empno FROM emp e WHERE e.deptno = d.deptno) c_emp FROM dept d; <<for_each_dept>> LOOP FETCH c_dept INTO v_deptno, c_emp; EXIT WHEN c_dept%NOTFOUND; dbms_output.put_line ('v_deptno => ' || v_deptno); <<for_each_emp>> LOOP FETCH c_emp INTO v_empno; EXIT WHEN c_emp%NOTFOUND; dbms_output.put_line (' ' || 'v_empno => ' || v_empno); END LOOP for_each_emp; END LOOP for_each_dept; END; v_deptno => 10 v_empno => 7782 v_empno => 7839 v_empno => 7934 v_deptno => 20 v_empno => 7369 v_empno => 7566 v_empno => 7788 v_empno => 7876 v_empno => 7902 v_deptno => 30 v_empno => 7499 v_empno => 7521 v_empno => 7654 v_empno => 7698 v_empno => 7844 v_empno => 7900 v_deptno => 40