DECLARE
CURSOR cur_main IS
SELECT deptno, dname
  FROM dept
 ORDER BY deptno
;
CURSOR cur_sub(v_deptno NUMBER) IS
SELECT ename, sal
  FROM emp
 WHERE deptno = v_deptno
 ORDER BY empno
;
v_cnt NUMBER(2);
v_sum NUMBER(5);
BEGIN
    -- Main 커서 루프--
    FOR c1 IN cur_main
    LOOP
        v_cnt := 0;
        v_sum := 0;
        dbms_output.put_line('====================');
        dbms_output.put_line(c1.deptno || ' ' || c1.dname);
        dbms_output.put_line('====================');
        -- 2. 미리 선언된 커서를 이용한 Sub 커서 루프
        FOR c2 IN cur_sub(c1.deptno)
        LOOP
            v_cnt := v_cnt + 1;
            dbms_output.put_line(v_cnt
            || ' - ' || RPAD(c2.ename, 8, ' ')
            || ' - ' || LPAD(c2.sal  , 5, ' ')
            );
        END LOOP;
        -- 3. Select 문을 이용한 Sub 커서 루프
        FOR c3 IN (SELECT sal FROM emp WHERE deptno = c1.deptno)
        LOOP
            v_sum := v_sum + c3.sal;
        END LOOP;
        dbms_output.put_line(LPAD(v_sum, 20, ' '));
    END LOOP;
END;
/

- 실행결과 -

====================
10 ACCOUNTING
====================
1 - CLARK    -  2460
2 - KING     -  5010
3 - MILLER   -  1310
                8780
====================
20 RESEARCH
====================
1 - SMITH    -   800
2 - JONES    -  2975
3 - SCOTT    -  3000
4 - ADAMS    -  1100
5 - FORD     -  3000
               10875
====================
30 SALES
====================
1 - ALLEN    -  1600
2 - WARD     -  1250
3 - MARTIN   -  1250
4 - BLAKE    -  2850
5 - TURNER   -  1500
6 - JAMES    -   950
                9400
====================
40 OPERATIONS
====================
                   0

마농님 감사합니다. (_ _)*