PROCEDURE getanalit_from_old_io_plan
IS
   CURSOR fill
   IS
      SELECT DISTINCT SUM (DECODE (SIGN (i_gotr - god), 1, i_goizn, 0))
                 FROM plan_ul_op, acc_orgdio, v_invodl, rn_invtru_jp
                WHERE siforg = i_orgj
                  AND sifra = siforg
                  AND i_pbo = radn(+)
                  AND sifra = :parameter.sifra
                  AND i_gotr > god
                  AND i_pbo = :i_pbo       --> suspicious line
             GROUP BY i_pbo;
BEGIN
   FIRST_RECORD;

   OPEN fill;

   FETCH fill
    INTO :i_goizn2;

   LOOP
      IF fill%FOUND
      THEN
         NEXT_RECORD;

         FETCH fill
          INTO :i_goizn2;
      ELSE
         EXIT;
      END IF;
   END LOOP;

   CLOSE fill;
END;

loop
  select ...
    into :an_item
    from ...

  exit when :system.last_record = 'TRUE';
  
  next_record;
end loop;