create procedure Split (in @input text, in @delimiter varchar( 1 ),out @list table)
...

CREATE FUNCTION DB2ADMIN.GETSPLIT(v_text VARCHAR( 8000 ),
                                   v_delimiter VARCHAR( 1 ) )
    RETURNS TABLE (numid INTEGER, svalue VARCHAR( 10 ))
    SPECIFIC DB2ADMIN.GETSPLIT
LANGUAGE SQL
MODIFIES SQL DATA
BEGIN ATOMIC
DECLARE v_i int DEFAULT  1 ;
DECLARE v_code varchar( 20 ) DEFAULT '';
DECLARE v_len int DEFAULT  0 ;
DECLARE v_char char( 1 );

SET v_len = length(v_text) +  1 ;

WHILE v_i < v_len DO
     SET v_char = substr(v_text, v_i,  1 );
     IF v_char <> v_delimiter
     THEN
        SET v_code = concat(v_code, v_char);
     ELSE
        --INSERT INTO в возвр. таб. как?
        SET v_code = '';
     END IF;
        SET v_i = v_i +  1 ;
END WHILE;
--INSERT INTO в возвр. таб. как?
--delete from возвр. таб. как?
--RETURN что?;
END

CREATE FUNCTION DEPTEMPLOYEES (DEPTNO CHAR( 3 ))
     RETURNS TABLE (EMPNO CHAR( 6 ),
                    LASTNAME VARCHAR( 15 ),
                    FIRSTNAME VARCHAR( 12 ))
     LANGUAGE SQL
     READS SQL DATA
     NO EXTERNAL ACTION
     DETERMINISTIC
     RETURN
       SELECT EMPNO, LASTNAME, FIRSTNME
         FROM EMPLOYEE
         WHERE EMPLOYEE.WORKDEPT = DEPTEMPLOYEES.DEPTNO 

CREATE FUNCTION  DEPTEMPLOYEES (DEPTNO CHAR( 3 ))
      RETURNS TABLE  (EMPNO CHAR( 6 ),
                     LASTNAME VARCHAR( 15 ),
                     FIRSTNAME VARCHAR( 12 ))
      LANGUAGE SQL
      MODIFIES SQL DATA
      NO EXTERNAL ACTION
      DETERMINISTIC
BEGIN ATOMIC
        -- типа от сих пор 
           INSERT INTO  AUDIT 
           VALUES  ( USER , 
                'Table: EMPLOYEE Prd: DEPTNO = ' || DEPTNO);
        -- и до сих пор делаем чё нада
        -- и возвращаем...
        RETURN
          SELECT  EMPNO, LASTNAME, FIRSTNME
            FROM  EMPLOYEE
            WHERE  EMPLOYEE.WORKDEPT = DEPTEMPLOYEES.DEPTNO
END  

( USER , 'Table: EMPLOYEE Prd: DEPTNO = ' || DEPTNO);

db2 => values 'ku' || '-' || 'ku'

 1 
-----
ku-ku

   1  record(s) selected.

db2 =>

WHILE v_i < v_len DO
     SET v_char = substr(v_text, v_i,  1 );
     IF v_char <> v_delimiter
     THEN
        SET v_code = concat(v_code, v_char);
     ELSE
        --INSERT INTO TEMPTABLE VALUES(v_code);
        --как мне
        SET v_code = '';
     END IF;
        SET v_i = v_i +  1 ;
END WHILE;              

DECLARE GLOBAL TEMPORARY TABLE SESSION.LIST(ID_NUM INTEGER, V_VALUE VARCHAR( 10 ))
WITH REPLACE ON COMMIT PRESERVE ROWS NOT LOGGED;