Drop Procedure SP_CreateT2;

Commit;

Drop Table T2;

Commit;

Create Table T2
 (Cod Integer,
  Ser Integer
 );

Commit;

Set Term !! ;
Create Procedure SP_CreateT2
 as
 Declare Variable C Integer;
 Declare Variable TempCod Integer;
 Declare Variable TempNum Integer;
 BEGIN                      /* SP_CreateT2 */ 
  Delete from T2;
  For Select Cod, Num
       From T1
       InTo :TempCod, :TempNum
  Do
   Begin
    C =  0 ;
    While ( C < :TempNum ) do
     Begin
      Insert into T2( Cod, Ser )
       Values( :TempCod, - 1  );  /* Or something else, not "-1"... */ 
      C = C +  1 ;
     End
   End
 END !!                     /* SP_CreateT2 */ 
Set Term ; !!

Commit;

Execute Procedure SP_CreateT2;

Select *
 from T2;

 While not T1.EOF do
  Begin
   For i :=  1  to T1.FieldByName( 'Num' ) do
    T2.InsertRecord( [T1.FieldByName( 'Cod' ), - 1 ] );
   T1.Next;
  End;