declare
  type t_row is table of number(8,1) index by pls_integer;
  type t_cell_tab is table of t_row index by pls_integer;
  cell_tab t_cell_tab;

  procedure load_report(par_REPORT_ID integer) is
    row_idx pls_integer;
    col_idx pls_integer;
  begin
    --удаляю ранее загруженный
    DELETE REPORT_CELLS WHERE REPORT_ID = par_REPORT_ID;
    row_idx := cell_tab.first;
    loop
      exit when row_idx is null;
     
      col_idx := cell_tab(row_idx).first;
      loop
        exit when col_idx is null;
        dbms_output.put_line(row_idx||';'||col_idx||'   =' || cell_tab(row_idx)(col_idx));

        INSERT INTO REPORT_CELLS (REPORT_ID, CELL_ID, VALUE) 
         SELECT par_REPORT_ID, fc.CELL_ID,cell_tab(row_idx)(col_idx)
         FROM REPORT_COLUMNS fc
         WHERE fc.NUMROW = row_idx and fc.NUMCOL = col_idx;

        col_idx := cell_tab(row_idx).next(col_idx);
      end loop;

      row_idx := cell_tab.next(row_idx);
    end loop;

   commit;

  end;

begin


cell_tab(1)(12):=54654.5;
cell_tab(12)(11):=258.3;

  load_report(1);

end;