CREATE CURSOR C1 (RECNOM i, X N( 3 ),RN C( 2 ),Tip C( 1 ),TextX C( 20 ) )
INSERT INTO C1 VALUES  ( 1 ,  100  , "r1" , "1" , "Текст строки1_1")
INSERT INTO C1 VALUES  ( 2 ,  101  , "r1" , "1" , "Текст строки1_2")
INSERT INTO C1 VALUES  ( 1 ,  200  , "r2" , "1" , "Текст строки2")

CREATE CURSOR C2 (RECNOM i, Y N( 3 ), RN C( 2 ) , Tip C( 1 ) , TextY C( 20 ))
INSERT INTO C2 VALUES ( 1 ,  110  , "r1" , "1" , "Текст строки1a")
INSERT INTO C2 VALUES ( 2 ,  111  , "r1" , "1" , "Текст строки1b")
INSERT INTO C2 VALUES ( 1 ,  210  , "r2" , "1" , "Текст строки2a")
INSERT INTO C2 VALUES ( 2 ,  211  , "r2" , "1" , "Текст строки2b")

select distinct c1.x, c2.y, NVL(C1.RN, C2.RN) as RN, NVL(C1.TIP, c2.TIP) as TIP, c1.TextX, c2.TextY;
	from c1 full join c2 on C1.RN=C2.RN AND C1.TIP=C2.TIP and C1.RECNOM = C2.RECNOM;
	order by  1