declare 
     cursor  inst_details 
     	is 	SELECT T.NAME,P.POLICY_NO,P.gi_policy_id
	    FROM  GI_POLICY_TYPE T,gi_policies p 
	    where  T.POLICY_ID = P.POLICY_TYPE_ID
	    AND has_declaration ='N';
 begin 
   FOR  emp_record  IN inst_details 
     	LOOP 
      		MESSAGE (emp_record.NAME||'   '||emp_record.gi_policy_id||'  '||emp_record.POLICY_NO );
     	  	MESSAGE (emp_record.NAME||'   '||emp_record.gi_policy_id||'  '||emp_record.POLICY_NO );
  		
      	end loop;
end;