hi
thanQ i did as u said but we have to do some small changes its working

CREATE OR REPLACE PROCEDURE sp_bal_transfer_insert (aa IN VARCHAR2,bb IN VARCHAR2,
cc OUT NUMBER,sessionid in varchar2) AS
TYPE c1 IS REF CURSOR;
y c1;
y1 c1;
x1 ACCOUNT_STATEMENT.NO_BT%type;
x2 ACCOUNT_STATEMENT.AMT_BT%type;
x3 NUMBER(38);
x4 NUMBER(38);
session_id_val VARCHAR2(250);
lv_seq NUMBER;
lv_inc NUMBER;
lv_err_cd VARCHAR2(10);
lv_err_msg VARCHAR2(250);
PROCEDURE oc (ct IN VARCHAR2, ct1 IN VARCHAR2,co IN OUT c1,co1 IN OUT c1) IS
BEGIN
OPEN co FOR ct;
OPEN co1 FOR ct1;
END;
BEGIN
SELECT seq_process_id.nextval INTO lv_seq FROM dual;
session_id_val := sessionid;
oc(aa,bb,y,y1);
FETCH y1 INTO x4;
LOOP
FETCH y INTO x1,x2,x3;
EXIT WHEN y%notfound;
INSERT INTO WRK_BAL_TRNSFR_IN(month_year,session_id,bt_in_no,bt_in_amt,avg_no_card_hold,avg_amt_card_hold)
VALUES(x3,session_id_val,x1,x2,x1/x4,x2/x4);
lv_inc :=lv_inc+1;
END LOOP;
CLOSE y;
sp_proc_stat(1201,5,1,lv_inc ,lv_inc ,'no error',0,lv_seq,199801);
cc := lv_inc;
EXCEPTION
WHEN OTHERS THEN
lv_err_cd:=to_char(SQLCODE);
lv_err_msg:=SQLERRM;
ROLLBACK;
sp_proc_stat(1201,5,0,lv_inc ,0,lv_err_cd||lv_err_msg,1,lv_seq,199801);
COMMIT;
END sp_bal_transfer_insert;


thanx again
jegna