OCIEnv *ENVH;
OCISvcCtx *SVCH;
OCIStmt *STMH;
OCIError *ERRH;
OCIBind *BNDH[3];
OraText arg1[20];
OraText arg2[255];
OCIResult *rset;
OCIStmt *rstmt;
ub2 rcode[3];
ub2 rlens[3];
sb2 inds[3];
OraText *stmt = (OraText *) "begin refcurproc@MSQL(:1,:2,:3); end;";
OraText *n_rs_stm = (OraText *)
  "begin :ret := DBMS_HS_RESULT_SET.GET_NEXT_RESULT_SET@MSQL; end;";

/* Prepare procedure call statement */

/* Handle Initialization code skipped */
OCIStmtPrepare(STMH, ERRH, stmt, strlen(stmt), OCI_NTV_SYNTAX, OCI_DEFAULT);

/* Bind procedure arguments */
inds[0] = 0;
strcpy((char *) arg1, "Hello World");
rlens[0] = strlen(arg1);
OCIBindByPos(STMH, &BNDH[0], ERRH, 1, (dvoid *) arg1, 20, SQLT_CHR,
             (dvoid *) &(inds[0]), &(rlens[0]), &(rcode[0]), 0, (ub4 *) 0, 
             OCI_DEFAULT);

inds[1] = -1;
OCIBindByPos(STMH, &BNDH[1], ERRH, 1, (dvoid *) arg2, 20, SQLT_CHR,
             (dvoid *) &(inds[1]), &(rlens[1]), &(rcode[1]), 0, (ub4 *) 0, 
             OCI_DEFAULT);

inds[2] = 0;
rlens[2] = 0;
OCIDescriptorAlloc(ENVH, (dvoid **) &rset, OCI_DTYPE_RSET, 0, (dvoid **) 0);
OCIBindByPos(STMH, &BNDH[2], ERRH, 2, (dvoid *) rset, 0, SQLT_RSET,
             (dvoid *) &(inds[2]), &(rlens[2]), &(rcode[2]),
             0, (ub4 *) 0, OCI_DEFAULT);

/* Execute procedure */
OCIStmtExecute(SVCH, STMH, ERRH, 1, 0, (CONST OCISnapshot *) 0,
               (OCISnapshot *) 0, OCI_DEFAULT);

/* Convert result set to statement handle */
OCIResultSetToStmt(rset, ERRH);
rstmt = (OCIStmt *) rset;

/* After this the user can fetch from rstmt */
/* Issue get_next_result_set call to get handle to next_result set */
/* Prepare Get next result set procedure call */

OCIStmtPrepare(STMH, ERRH, n_rs_stm, strlen(n_rs_stm), OCI_NTV_SYNTAX,
               OCI_DEFAULT);

/* Bind return value */
OCIBindByPos(STMH, &BNDH[1], ERRH, 1, (dvoid *) rset, 0, SQLT_RSET,
             (dvoid *) &(inds[1]), &(rlens[1]), &(rcode[1]),
             0, (ub4 *) 0, OCI_DEFAULT);

/* Execute statement to get next result set*/
OCIStmtExecute(SVCH, STMH, ERRH, 1, 0, (CONST OCISnapshot *) 0,
               (OCISnapshot *) 0, OCI_DEFAULT);

/* Convert next result set to statement handle */
OCIResultSetToStmt(rset, ERRH);
rstmt = (OCIStmt *) rset;

/* Now rstmt will point to the second result set returned by the
remote stored procedure */

/* Repeat execution of get_next_result_set to get the output arguments */

Assume that the table loc_emp is a local table exactly like the SQL Server emp table. The same assumption applies for loc_dept. The table outargs has columns corresponding to the out arguments of the SQL Server stored procedure.

create table outargs (outarg varchar2(255), retval number);

create or replace package rcpackage is
  type RCTYPE is ref cursor;
end rcpackage;
/

declare
  rc1 rcpackage.rctype;
  rec1 loc_emp%rowtype;
  rc2 rcpackage.rctype;
  rec2 loc_dept%rowtype;
  rc3 rcpackage.rctype;
  rec3 outargs%rowtype;
  out_arg varchar2(255);

begin

  -- Execute procedure
  out_arg := null;
  refcurproc@MSQL('Hello World', out_arg, rc1);

  -- Fetch 20 rows from the remote emp table and insert them into loc_emp
  for i in 1 .. 20 loop
    fetch rc1 into rec1;
    insert into loc_emp (rec1.empno, rec1.ename, rec1.job,
    rec1.mgr, rec1.hiredate, rec1.sal, rec1.comm, rec1.deptno);
  end loop;

  -- Close ref cursor
  close rc1;

  -- Get the next result set returned by the stored procedure
  rc2 := dbms_hs_result_set.get_next_result_set@MSQL;

  -- Fetch 5 rows from the remote dept table and insert them into loc_dept
  for i in 1 .. 5 loop
    fetch rc2 into rec2;
    insert into loc_dept values (rec2.deptno, rec2.dname, rec2.loc);
  end loop;

  --Close ref cursor
  close rc2;

  -- Get the output arguments from the remote stored procedure
  -- Since we are in sequential mode, they will be returned in the
  -- form of a result set
  rc3 := dbms_hs_result_set.get_next_result_set@MSQL;

  -- Fetch them and insert them into the outargs table
  fetch rc3 into rec3;
  insert into outargs (rec3.outarg, rec3.retval);

  -- Close ref cursor
  close rc3;

end;
/