ТЕМА:

sSql:='select F1 from T1 where F2=:1 union all select F1 from T2 where F2=:1';
     execute immediate sSql using 2  

sSql:='select F1 from T1 where F2=:1 union all select F1 from T2 where F2=:1';
     execute immediate sSql using 2

v_sql_text := '
declare v  varchar2(2000):=:p_f2;
begin
insert into t3(f1)
select f1 from t1 where f2 = :p_f2
union all
select f1 from t2 where f2 = :p_f2;
end;'
execute immediate v_sql_text using p_f2

declare

a number(10);
b number(10);
c number(10) := 1;

ref_cv sys_refcursor;

sSql varchar2(255);
begin

sSql := ' begin open :1 for select 2 from dual where 1=:2 union all select 3 from dual where 1=:2; end;';

execute immediate sSql
using in ref_cv, in c;

fetch ref_cv
into c;
dbms_output.put_line(c);
fetch ref_cv
into c;
dbms_output.put_line(c);

close ref_cv;

end;