if(v_tnum is not null)
then
and d.l_num like ''D%'' 

create or replace package body my_pkg is
--declare
type cursor_type is ref cursor;
PROCEDURE get_results (in_t_um IN varchar2,
                       oresult_set IN OUT CURSOR_TYPE) is
l_query long := 'select d.l_num,
                  d.p_num,
                  trunc(t_date) r_date,
                  dl.type,
                  nvl(c_amt,0) amount
                  from d_tran d,
                  tl_pages t,
                  d_tab dl,
                  d_ttable dt,
                  recpt r
                  where t_num = :v_tnum <-- stored input value
                  and d.l_num like ''D%''
                  and d.l_num = t.l_num
                  and d.p_num = tl.p_num and d.recpt_num = r.recpt_num
                  and d.type(+)
                  and d_tran = dt.t_num(+)
                  union
                  select d.l_num,
                  d.p_num,
                  trunc(t_date) r_date,
                  dl.type,
                  nvl(m_amt,0) amount
                  from d_tran dt,
                  tl_pages tmlp,
                  d_tab dl,
                  mttable mt,
                  recpt r
                  where t_num = :v_tnum <-- stored input value
                  and d.l_num like ''M%''
                  and d.l_num = tl.l_num
                  and d.p_num = tl.p_num and d.recpt_num = r.recpt_num
                  and d.type = dl.type and d.recpt_num = mt.recpt_num(+)
                  and d.tran = mt.tran(+)
                  order by r_date desc' ; -- qry string ends here
   begin
   --p(l_query) ;-- p is a procedure to get around 255 constraint
   --open oresult_set for l_query USING V_TNUM;
     null;
   end get_results;
end my_pkg;