SET SERVEROUTPUT ON size 1000000


DECLARE
item_id VARCHAR (20);
code_table1 VARCHAR(10);
code_table2 VARCHAR(10);
counter INTEGER;


--select the stuff from the table
CURSOR ids IS SELECT DISTINCT item_id_from_db FROM TABLE a
WHERE id code IN ( ... )

BEGIN
counter := 0;
FOR id IN ids

LOOP

item_id := id.item_id_from_db;
counter := counter +1;
DBMS_OUTPUT.put('Counter: ' || counter || '= ');


SELECT DISTINCT exec_item_id_from_db
INTO code_table1 FROM tableA WHERE ...

SELECT DISTINCT cross_ref_id
INTO code_tableB FROM TABLE WHERE ...

IF code_table1 != code_table2 THEN
DBMS_OUTPUT.put_line('Incorrect: ' || id.item_id_from_db);
ELSE
DBMS_OUTPUT.put_line('Correct: ' || id.item_id_from_db);
END IF;
END LOOP;
EXCEPTION
   WHEN NO_DATA_FOUND
   THEN DBMS_OUTPUT.put_line( item_id||','||'NO DATA FOUND. ');
END;