do $$
declare
    _mnt_estq record;
    _id_invt integer;
    _id_mnt_estq integer;
begin
    _id_mnt_estq := 14;
    
    select *
    into _mnt_estq
    from tb_mnt_estq
    where
        id_mnt_estq = _id_mnt_estq;


    _id_invt := nextval('sq_invt');
    
    insert into tb_invt
        (id_emp, id_invt, dt_invt, descr,
         id_dep, sit)
    values
        (_mnt_estq.id_emp, _id_invt, _mnt_estq.dt_mnt_estq, '',
         _mnt_estq.id_dep_dst, 'A');

    insert into tb_invt_item
        (id_emp, id_invt, id_invt_item, id_item,
         id_grd_estq, 
         id_und_med, vl_qtd, 
         id_und_med_mov, vl_qtd_mov)
    select
        _mnt_estq.id_emp, _id_invt, tb_mnt_estq_item.id_mnt_estq_item, tb_mnt_estq_item.id_item,
        tb_mnt_estq_item.id_grd_estq, 
        tb_mnt_estq_item.id_und_med, tb_mnt_estq_item.vl_qtd,
        tb_mnt_estq_item.id_und_med, tb_mnt_estq_item.vl_qtd_mov
    from tb_mnt_estq_item
    where
        tb_mnt_estq_item.id_emp = _mnt_estq.id_emp and
        tb_mnt_estq_item.id_mnt_estq = _mnt_estq.id_mnt_estq;
        
end $$;