This is a minimal example:

我怀疑有一些问题与光标本身，因为这一切开始时，我得到了ORA-01001无效光标

create or replace
package TABULA.gettorim as 
PROCEDURE liorByBranch ( br_out_rec        OUT sys_refcursor );
end gettorim;
/
Package created.
CREATE OR REPLACE PACKAGE BODY tabula.gettorim AS
    PROCEDURE liorbybranch (
        br_out_rec      OUT   SYS_REFCURSOR
    ) IS
    BEGIN
            EXECUTE IMMEDIATE 'alter session set nls_date_format=''dd-mm-yyyy''';
            OPEN br_out_rec FOR 
            SELECT * FROM DUAL;        
         CLOSE br_out_rec;
     END liorbybranch;
END gettorim;
/

Package body created.
SQL>

variable br_out_rec refcursor;
DECLARE
BEGIN
TABULA.gettorim.liorbybranch(:br_out_rec);
END;
/
print br_out_recSQL>   2    3    4    5
PL/SQL procedure successfully completed.

SQL>
ERROR:
ORA-24338: statement handle not executed

SP2-0625: Error printing variable "br_out_rec"

我怀疑有一些问题与光标本身，因为这一切开始时，我得到了ORA-01001无效光标