SQL> select rownum||chr(9)||rownum from dual connect by level < 10;

ROWNUM||CHR(9)||ROWNUM
--------------------------------------------------------------------------------
1       1
2       2
3       3
4       4
5       5
6       6
7       7
8       8
9       9

9 rows selected.

SQL> 

select dump('    ') from dual

SQL> set colsep ';'
SQL> spool a.csv
SQL> select * from dept;

    DEPTNO;DNAME         ;LOC
----------;--------------;-------------
        10;ACCOUNTING    ;NEW YORK
        20;RESEARCH      ;DALLAS
        30;SALES         ;CHICAGO
        40;OPERATIONS    ;BOSTON

SQL> spool off;

10$Little$Foot
20$Michel$Cadot
30$Cookie$Monster

$ open/read/error=end bk test_in.txt
$ open/write/error=end wt test_out.csv
$
$ rep_char = ";"
$ 
$ loop_records:
$   read/end_of_file=end bk zapis
$
$   new_zapis = ""
$   ostatak = zapis
$   l_length = f$length(zapis)
$
$   loop_in_record:
$
$     dolpos= f$locate("$", ostatak)
$     if f$length(new_zapis) .gt. l_length then goto end_1
$
$     dio = f$extract(0, dolpos, ostatak)
$     ostatak = f$extract(dolpos + 1, l_length, ostatak)
$     new_zapis = new_zapis + dio + rep_char
$   goto loop_in_record
$
$ end_1:
$   new_zapis = f$extract(0, f$length(new_zapis) - 1, new_zapis)
$   write wt new_zapis
$   goto loop_records
$
$ end:
$   close bk
$   close wt

10;Little;Foot
20;Michel;Cadot
30;Cookie;Monster

set termout off
col TAB# new_value TAB NOPRINT
select chr(9) TAB# from dual;
set colsep "&TAB"
set termout on