PROCEDURE CA_REFUND(p_accident NUMBER, p_date DATE, p_period DATE, res OUT recResultOut) AS
    CURSOR cur_rcpt (filter_accident NUMBER, filter_date DATE, filter_period DATE) IS
      select
        case
          when filter_accident is not null then 'инцидент ' || filter_accident
          when filter_date     is not null then to_char(filter_date,   'DD.MM.YYYY')
          when filter_period   is not null then to_char(filter_period, 'FMmonth YYYY', 'NLS_DATE_LANGUAGE=russian')
        end as "MODE"
        , C.CUSTOMER_ID as CLIENT
        , RS.IDS
        , RS.INC
        , RS.QTY
        , RS.CNT
        , RS.SUM
      from (
        select RS.ACCOUNT_ID
        , wm_concat(RS.ACCIDENT_ID) as IDS
        , count(distinct RS.ACCIDENT_ID) as INC
        , count(distinct RS.SERVICE_ID) as QTY
        , count(*) as CNT
        , trunc(sum(RS.RECALC)) as SUM
        from (
          select ...
          from ...
          where ...
          and (filter_accident is null or (AL.ACCIDENT_ID = filter_accident) )
          and (filter_date     is null or (AL.MOMENT_END >= filter_date   and AL.MOMENT_END < (filter_date+1)) )
          and (filter_period   is null or (AL.MOMENT_END >= filter_period and AL.MOMENT_END < add_months(filter_period, 1)) )
        ) RS
        group by RS.ACCOUNT_ID
      ) RS
      join CUSTOMERS C on (...)
      ;
    rec_rcpt cur_rcpt%ROWTYPE;
  BEGIN
    ...
    open cur_rcpt(p_accident, trunc(p_date), trunc(p_period, 'MM'));
    loop
      fetch cur_rcpt into rec_rcpt;
      exit when cur_rcpt%NOTFOUND;
      v_num := v_num + 1;
      if (rec_rcpt.SUM = 0) then
        v_skip := v_skip + 1;
        merge into ACCIDENT_RCPT T
        using (
          select AR.ACCIDENT_ID, AR.CLIENT
          from ACCIDENT_RCPT AR
          join (select distinct regexp_substr(rec_rcpt.IDS, '[^,]+', 1, level) ACCIDENT_ID from dual connect by level <= rec_rcpt.CNT) IDS on (IDS.ACCIDENT_ID = AR.ACCIDENT_ID)
          where AR.CUSTOMER_ID = rec_rcpt.CLIENT
        ) RS on (RS.ACCIDENT_ID = T.ACCIDENT_ID and RS.CLIENT = T.CLIENT)
        when matched then update set MOMENT = sysdate, STATUS = -1
        ;
      else
        v_cnt := v_cnt + 1;
        v_sum := v_sum + rec_rcpt.SUM;
        merge into ACCIDENT_RCPT T
        using (
          select AR.ACCIDENT_ID, AR.CLIENT
          from ACCIDENT_RCPT AR
          join (select distinct regexp_substr(rec_rcpt.IDS, '[^,]+', 1, level) ACCIDENT_ID from dual connect by level <= rec_rcpt.CNT) IDS on (IDS.ACCIDENT_ID = AR.ACCIDENT_ID)
          where AR.CUSTOMER_ID = rec_rcpt.CLIENT
        ) RS on (RS.ACCIDENT_ID = T.ACCIDENT_ID and RS.CLIENT = T.CLIENT)
        when matched then update set MOMENT = sysdate, STATUS = 4
        ;
      end if;
    end loop;
    close cur_rcpt;
    ...
  END;