Oracle 11g Release 2

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CREATE OR REPLACE FUNCTION split(
  i_str    IN  VARCHAR2,
  i_delim  IN  VARCHAR2 DEFAULT ','
) RETURN SYS.ODCIVARCHAR2LIST PIPELINED
AS
  p_start        NUMBER(5) := 1;
  p_end          NUMBER(5);
  c_len CONSTANT NUMBER(5) := LENGTH( i_str );
  c_ld  CONSTANT NUMBER(5) := LENGTH( i_delim );
BEGIN
  IF c_len > 0 THEN
    p_end := INSTR( i_str, i_delim, p_start );
    WHILE p_end > 0 LOOP
      PIPE ROW( SUBSTR( i_str, p_start, p_end - p_start ) );
      p_start := p_end + c_ld;
      p_end := INSTR( i_str, i_delim, p_start );
    END LOOP;
    IF p_start <= c_len + 1 THEN
      PIPE ROW ( SUBSTR( i_str, p_start, c_len - p_start + 1 ) );
    END IF;
  END IF;
END;
/
CREATE TABLE msg_log
(
    C001    VARCHAR2(4000 BYTE),
    C002    VARCHAR2(4000 BYTE),
    C003    VARCHAR2(4000 BYTE),
    C004    VARCHAR2(4000 BYTE),
    C005    VARCHAR2(4000 BYTE),
    C006    VARCHAR2(4000 BYTE),
    C007    VARCHAR2(4000 BYTE),
    C008    VARCHAR2(4000 BYTE),
    C009    VARCHAR2(4000 BYTE),
    C010    VARCHAR2(4000 BYTE),
    C011    VARCHAR2(4000 BYTE)
);
INSERT INTO msg_log ( C001, C002, C003, C004, C005, C006, C007, C008, C009, C010, C011 )
SELECT *
FROM   (
  SELECT ROWNUM AS RN,
         COLUMN_VALUE As value
  FROM   TABLE( SPLIT( ',AA,BB,CC,,,FF,GG,,,HH,' ) )
)
PIVOT( MAX( value ) FOR rn IN ( 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 ) )
1 rows affected

SELECT * FROM msg_log;


C001
C002
C003
C004
C005
C006
C007
C008
C009
C010
C011


null
AA
BB
CC
null
null
FF
GG
null
null
HH