Oracle 18c

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CREATE TABLE REFERENCE_TEST ("TABLE", column_names) AS
SELECT 'some', 'DEPOSITS_COUNT,DEPOSITS' FROM DUAL UNION ALL
SELECT 'numbers', 'ONE,TWO,THREE' FROM DUAL;
2 rows affected

BEGIN
   FOR DEPO IN (
     SELECT REGEXP_SUBSTR (column_names, '[^,]+') "REGEXPR_SUBSTR"
     FROM   REFERENCE_TEST
   )
   LOOP
      DBMS_OUTPUT.PUT_LINE (DEPO.REGEXPR_SUBSTR);
   END LOOP;
END;
/
1 rows affected

dbms_output:
DEPOSITS_COUNT
ONE

BEGIN
   FOR DEPO IN (
     WITH bounds (column_names, spos, epos) AS (
       SELECT column_names,
              1,
              INSTR(column_names, ',', 1)
       FROM   reference_test
     UNION ALL
       SELECT column_names,
              epos + 1,
              INSTR(column_names, ',', epos + 1)
       FROM   bounds
       WHERE  epos > 0
     )
     SEARCH DEPTH FIRST BY column_names SET order_id
     SELECT CASE epos
            WHEN 0
            THEN SUBSTR(column_names, spos)
            ELSE SUBSTR(column_names, spos, epos - spos)
            END AS name
     FROM   bounds
   )
   LOOP
      DBMS_OUTPUT.PUT_LINE (DEPO.name);
   END LOOP;
END;
/
1 rows affected

dbms_output:
DEPOSITS_COUNT
DEPOSITS
ONE
TWO
THREE