WITH T AS
(
SELECT :"SYS_B_00" ID, :"SYS_B_01" s FROM dual UNION ALL
SELECT :"SYS_B_02" ID, :"SYS_B_03" s FROM dual UNION ALL
SELECT :"SYS_B_04" ID, :"SYS_B_05" s FROM dual UNION ALL
SELECT :"SYS_B_06" ID, :"SYS_B_07" s FROM dual
)
SELECT *
   FROM T

PIVOT 
(
   SUM(s)
   FOR ID IN (:"SYS_B_08", :"SYS_B_09", :"SYS_B_10")
)
;

BEGIN
execute IMMEDIATE 'alter session set cursor_sharing=force';
OPEN :p_cursor FOR '
WITH T AS
(
SELECT 1 ID, 1 s FROM dual UNION ALL
SELECT 1 ID, 2 s FROM dual UNION ALL
SELECT 2 ID, 4 s FROM dual UNION ALL
SELECT 3 ID, 9 s FROM dual
)
SELECT *
   FROM T

PIVOT 
(
   SUM(s)
   FOR ID IN (''1'', ''2'', ''3'')
)
';
execute IMMEDIATE 'alter session set cursor_sharing=exact';
END;