declare
     type rAnlKey is record (       -- ключ аналитического признака
       PK1          varchar2(18),   -- первое поле ключа
       PK2          varchar2(18));  -- второе поле ключа
     type tAnlKey is table of rAnlKey index by binary_integer;

     aTbl  tAnlKey;
   begin  
     for cur in 
      (select SGN_ID, PK1, PK2 
        from <table> d
       where d.dep_id = Dep_Id
         and d.ACC_ID = ID
      )
      loop
        aTbl(cur.sgn_id).pk1 := cur.pk1;
        aTbl(cur.sgn_id).pk2 := cur.pk2;
      end loop;
    end;