SQL> set serveroutput on
SQL> declare
  2   procedure pcc(p_txt varchar2) is
  3      v_cc_open integer;
  4   begin
  5      SELECT a.value
  6      INTO v_cc_open
  7      FROM v$sesstat a, v$statname b
  8      WHERE a.statistic# = b.statistic#  AND b.name = 'opened cursors current' AND SID = sys_context('USERENV','SID');
  9      dbms_output.put_line(p_txt||' '||v_cc_open);
 10   end;
 11  begin
 12   pcc('before block');
 13   declare
 14    v_c1 integer;
 15    v_c2 integer;
 16    v_c3 integer;
 17   begin
 18    v_c1:=dbms_sql.open_cursor;
 19    pcc('open c1');
 20    v_c2:=dbms_sql.open_cursor;
 21    pcc('open c2');
 22    v_c3:=dbms_sql.open_cursor;
 23    pcc('open c3');
 24    --
 25    dbms_sql.parse(v_c1,'select * from emp',2);
 26    dbms_sql.parse(v_c2,'update dept set dname=dname',2);
 27    dbms_sql.parse(v_c1,'select * from dual',2);
 28    --как связать открытые курсоры (v_с1,v_c2,v_c3) с командами?
 29    dbms_sql.close_cursor(v_c1);
 30    pcc('close c1');
 31    dbms_sql.close_cursor(v_c2);
 32    pcc('close c2');
 33  --  dbms_sql.close_cursor(v_c3);
 34  --  pcc('close c3');
 35    null;
 36   end;
 37   -- с моей точки зрения сдесь все (v_с1,v_c2,v_c3) курсоры закрытые
 38   pcc('after block');
 39  end;
 40  /
before block 4
open c1 5
open c2 6
open c3 7
close c1 6
close c2 5
after block 5

PL/SQL procedure successfully completed.

SQL> /
before block 5
open c1 6
open c2 7
open c3 8
close c1 7
close c2 6
after block 6

PL/SQL procedure successfully completed.

SQL>