ops$tkyte%ORA9IR2> begin
  2    dbms_output.put_line('PLSQL Rows = '||TO_CHAR(SQL%ROWCOUNT));
  3    execute immediate 'begin null; end;';
  4    dbms_output.put_line('PLSQL Rows = '||TO_CHAR(SQL%ROWCOUNT));
  5  end;
  6  /
PLSQL Rows =
PLSQL Rows = 1

PL/SQL procedure successfully completed.

ops$tkyte%ORA9IR2> declare
  2    l_sql varchar2(1000);
  3    l_cnt number;
  4  begin
  5
  6    l_sql := 'insert into test_case (col1) select ''1'' from dual union all select ''2'' from dual ';
  7
  8    execute immediate l_sql;
  9
 10  -- 1st output comes here
 11    dbms_output.put_line('Rows = '||TO_CHAR(SQL%ROWCOUNT));
 12
 13    execute immediate 'BEGIN '||l_sql||'; END;';
 14  -- second output comes here
 15    dbms_output.put_line('PLSQL Rows = '||TO_CHAR(SQL%ROWCOUNT));
 16<b>
 17    execute immediate 'begin ' || l_sql || '; :x := sql%rowcount; end;' using OUT l_cnt;
 18    dbms_output.put_line('Returned Rows = '||l_cnt);</b>
 19  end;
 20  /
Rows = 2
PLSQL Rows = 1
Returned Rows = 2

PL/SQL procedure successfully completed.