SET SERVEROUTPUT ON;

 DECLARE

   TYPE REC IS RECORD(

     EMPNO     VARCHAR2(80 BYTE),

     ENAME     VARCHAR2(80 BYTE)

   );

   TYPE TB IS TABLE OF REC;

   MTB         TB;

   REF_C       SYS_REFCURSOR;

   L_SQL       VARCHAR2(100 BYTE) := 'SELECT EMPNO,ENAME FROM EMP';

 BEGIN

   OPEN REF_C FOR L_SQL;

   FETCH REF_C BULK COLLECT INTO MTB;

   CLOSE REF_C;

   FOR I IN 1..MTB.COUNT

   LOOP

     DBMS_OUTPUT.PUT_LINE('EMPNO='|| MTB(I).EMPNO || ',ENAME='||MTB(I).ENAME);

   END LOOP;

 END;