DECLARE
v_statement VARCHAR2(4000);
v_cols VARCHAR2(4000);
v_values VARCHAR2(4000);
BEGIN
FOR c1 IN (
SELECT DISTINCT pk1 FROM TB_FDM_HISTORY
 WHERE table_name = 'TB_FDM_ESTOQUE'
   AND action = 'D'
 ORDER BY 1
) LOOP
  FOR c2 IN (
    SELECT * FROM TB_FDM_HISTORY
     WHERE table_name = 'TB_FDM_ESTOQUE'
       AND action = 'D'
       AND pk1 = c1.pk1
     ORDER BY 1
  ) LOOP
    v_cols := v_cols || c2.column_name || ',';
    v_values := v_values || NVL(TO_CHAR(c2.old_number), ''''||c2.old_vc||'''') || ',';
  END LOOP;
  v_cols := SUBSTR(v_cols, 1, LENGTH(v_cols)-1);
  v_values := SUBSTR(v_values, 1, LENGTH(v_values)-1);
  v_statement := 'insert into TB_FDM_ESTOQUE_TEMP ('||v_cols||') values ('||v_values||')';
  EXECUTE IMMEDIATE v_statement;
  v_cols := '';
  v_values := '';
END LOOP;
END;