In SQL you may only use table type which is defined at schema level (not at package or procedure level), and index-by table (associative array) cannot be defined at schema level. So - you have to define nested table like this
create type exch_row as object (
currency_cd VARCHAR2(9),
exch_rt_eur NUMBER,
exch_rt_usd NUMBER);
create type exch_tbl as table of exch_row;
And then you can use it in SQL with TABLE operator, for example:
declare
l_row exch_row;
exch_rt exch_tbl;
begin
l_row := exch_row('PLN', 100, 100);
exch_rt := exch_tbl(l_row);
for r in (select i.*
from item i, TABLE(exch_rt) rt
where i.currency = rt.currency_cd) loop
-- your code here
end loop;
end;
/