CREATE OR REPLACE FUNCTION FuncName (p_BeginDate IN Date, p_EndDate IN Date)
RETURN type_tab_OborotClient PIPELINED AS
ret type_row_OborotClient;
v_param1 varchar2(10);
v_param2 varchar2(20);
BEGIN
   FOR i IN (
               select col1, col2 from table1
   )
      FOR q in 1 .. 1 
         LOOP
              select col1, col2
              into v_param1 , v_param2 
              from (
                      select col1, col2
                       from TABLE(get_data(p_BeginDate, p_BeginDate, i.col1 ))
                      )
              where.....
              pipe row (type_row_OborotClient(v_param1 , v_param2 ));
          END LOOP;
     END LOOP;
  RETURN;
END;

 FOR q in 1 .. 1 
         LOOP
              select col1, col2
              into  table ... (что нить в этом духе)--v_param1 , v_param2 
              from (
                      select col1, col2
                       from TABLE(get_data(p_BeginDate, p_BeginDate, i.col1 ))
                      )
              where.....
          END LOOP;

CREATE TYPE type_row_OborotClient AS OBJECT (
       nameorg varchar2(512)
       , inn varchar2(20)
       , schet varchar2(20)
       , fil varchar(10)
       , oborot_all decimal
       , oborot_40101 decimal
       , Proc decimal
);

Create type type_tab_OborotClient IS TABLE OF type_row_OborotClient;

CREATE OR REPLACE FUNCTION get_OborotForNalog (p_BeginDate IN Date, p_EndDate IN DATE)
RETURN type_tab_OborotClient PIPELINED AS
       ret type_row_OborotClient;

     type type_Inn IS TABLE OF tab1.Inn%TYPE;
     type type_Nameorg IS TABLE OF tab1.Nameorg%TYPE;
     type type_schet IS TABLE OF tab2.acc%TYPE;
     type type_fil IS TABLE OF varchar2(10);
     type type_oborot_all IS TABLE OF tab3.SUM%TYPE;
     type type_oborot_40101 IS TABLE OF tab3.SUM%TYPE;
     type type_proc IS TABLE OF tab3.SUM%TYPE;

     v_Inn   type_Inn;
     v_Nameorg     type_Nameorg;
     v_schet        type_schet;
     v_fil          type_fil;
     v_oborot_all   type_oborot_all;
     v_oborot_40101 type_oborot_40101;
     v_proc         type_proc;


BEGIN
       FOR i IN (
               select col1 /*Инн*/, col2/*счет*/ from table
     )
     LOOP
         FOR q in 1 .. 1
           LOOP
             
             select nameorg
                    , Inn
                    , schet
                    , fil
                    , oborot_all
                    , oborot_40101
                    , Proc
               /*  
                 decode(grouping_id(inn,nameorg),3,1,0) seq_1,
                 decode(grouping_id(inn,nameorg),1,1,0) seq_2,
                 grouping_id(inn,nameorg, schet, fil) grp,
                 'Реестр документов с оборотами менее 0,5% за период с '|| p_BeginDate || ' по ' || p_EndDate as Title
               */  
              BULK COLLECT INTO v_Nameorg, v_Inn, v_schet, v_fil, v_oborot_all, v_oborot_40101, v_proc
              from (
                   select 
                         nameorg
                         , Inn
                         , schet
                         , fil
                         , oborot_all
                         , oborot_40101
                         , Proc
                   from TABLE(GET_OBOROTCLIENTGO('01.01.2017' /*p_BeginDate*/, '01.02.2017' /*p_EndDate*/, '321321313213213' /*Счет col2*/))
                   );
              
              --RETURNING ccusnumnal BULK COLLECT into v_Nameorg ;      

              -- подскажите пжл. как мне возвратить коллекцию ?

              FOR w IN 1 .. 1 /*Это для примера, чтобы проверить. Тут все выводиться*/
                LOOP
                   dbms_output.put_line(v_Nameorg(w)|| ' ' ||v_Inn(w)|| ' ' ||v_schet(w)|| ' '||v_fil(w)|| ' ' || v_oborot_all(w)|| ' ' || v_oborot_40101(w)|| ' ' || v_proc(w));
                END LOOP;

         END LOOP;
     END LOOP;
  RETURN;

EXCEPTION WHEN OTHERS
 THEN raise_application_error(-20001,'An error was encountered - '||SQLCODE||' -ERROR- '||SQLERRM);

END;

select * from TABLE(get_OborotForNalog('01.01.2017', '01.02.2017'))