CREATE OR REPLACE FUNCTION rep_get_menu()
  RETURNS refcursor AS
$BODY$
DECLARE
   rc           REFCURSOR;
   v_menu2      RECORD;
   ret          VARCHAR:='';
   levels       INTEGER;
   i            INTEGER:= 1 ;
   v_select     VARCHAR:='';
   v_from       VARCHAR:='';
BEGIN
   SELECT Max(rep_get_menu_level(menu_pk))
   INTO   levels
   FROM   rep_menu;
   WHILE i<=levels
     LOOP
       v_select:=v_select||',r'||i||'.menu_name';
       IF i<> 1 
          THEN v_from  :=v_from||' LEFT JOIN rep_menu r'||i
               ||' ON r'||i- 1 ||'.menu_pk = r'||i||'.parent_menu_fk ';
          ELSE
              v_from  :='rep_menu r'||i;
       END IF;
       i:=i+ 1 ;
     END LOOP;
      v_select:=Ltrim(v_select,',');
      v_from  :=Ltrim(v_from,'LEFT JOIN');
  -- OPEN rc FOR EXECUTE
   OPEN rc FOR EXECUTE 'SELECT '||v_select||' FROM '||v_from||' WHERE r1.parent_menu_fk IS NULL  ';
   RETURN rc; --Ok.
END;
$BODY$
  LANGUAGE 'plpgsql' VOLATILE;

CREATE OR REPLACE FUNCTION get_pivot()
  RETURNS refcursor AS
$BODY$
DECLARE
   rc           REFCURSOR;
   date_list    RECORD;
   v_top_select   VARCHAR:='SELECT id_org';
   v_select     VARCHAR:='SELECT id_org';
BEGIN
   FOR date_list IN (SELECT distinct date_opl
		     FROM   t1
                     )
     LOOP
     v_top_select := v_top_select||',Sum("'||date_list.date_opl||'") AS "'||date_list.date_opl||'" ';
     v_select := v_select||',case when date_opl = '''||date_list.date_opl||''' 
				     then summa 
				     else null 
				end AS "'||date_list.date_opl||'" ';
     END LOOP;
     v_top_select := v_top_select||' FROM ( ';
     v_select := v_select||' FROM t1 )data GROUP BY id_org ORDER BY id_org ASC';
     v_select := v_top_select||v_select;
  --RAISE EXCEPTION 'Resulting SQL: %',v_select;
   OPEN rc FOR EXECUTE v_select;
   RETURN rc; 
END;
$BODY$
  LANGUAGE 'plpgsql' VOLATILE;

begin;
select get_pivot();
fetch all in "<unnamed portal 3>";