CREATE OR REPLACE
PROCEDURE SP_OUT_RefCur_PARAM(
    C_RESULT OUT SYS_REFCURSOR
) IS
BEGIN
    OPEN C_RESULT FOR 
        Select country_name, region_id from COUNTRIES;
END SP_OUT_RefCur_PARAM;

VARCHAR2(40 BYTE)
NUMBER
---
DECLARE
 REFCUR SYS_REFCURSOR;
 TYPE RECORDTYPE IS RECORD (COL1 VARCHAR2(40 BYTE), COL2 NUMBER);
 OUTTABLE RECORDTYPE;
 X_XSL VARCHAR2(1000);
BEGIN
    SP_OUT_RefCur_PARAM(REFCUR);
    LOOP
     FETCH REFCUR INTO OUTTABLE;
     EXIT WHEN REFCUR%NOTFOUND;
     -- X_XSL := '<td>' || OUTTABLE.COL1 || '</td>' || chr(10)|| '<td>' OUTTABLE.COL2 || '</td>';
     X_XSL :=  '<tr><td>' || OUTTABLE.COL1 || '</td><br>' || '<td>' || OUTTABLE.COL2 || '</td></tr>';
      dbms_output.put_line(X_XSL);
    END LOOP;
    --dbms_output.put_line(X_XSL);
  CLOSE REFCUR;  
END;