Try this:
Code:
CREATE OR REPLACE procedure proc_sales is
-- Etc --
BEGIN
-- Etc --
FOR i IN v_first_name_tp.FIRST .. v_first_name_tp.LAST
LOOP
  IF NOT v_CUMM_SALES_tp.EXISTS(i) THEN
    v_CUMM_SALES_tp.EXTEND; v_CUMM_SALES_tp(i):=0;
  END IF;
  v_CUMM_SALES_tp(i) := v_CUMM_SALES_tp(i) + v_l_count_tp(i);
  v_CUMM_COMM_tp(i) := CALC_COMM(v_CUMM_SALES_tp(i));
END LOOP;
-- Etc --