with tb as
(select
'1.a3453689f' as c1,
'10аd45468' as c2
from dual)
,res1 as
(
SELECT REGEXP_SUBSTR (c1, '.{1}', 1, level) AS v1, level as lv1
FROM tb CONNECT BY REGEXP_SUBSTR (c1, '.{1}', 1, level) IS NOT NULL
)
,res2 as
(
SELECT REGEXP_SUBSTR (c2, '.{1}', 1, level) AS v2, level as lv2
FROM tb CONNECT BY REGEXP_SUBSTR (c2, '.{1}', 1, level) IS NOT NULL
)
,res3 as
(
select lv1 as lv from res1
union
select lv2 as lv from res2
)
select
a.lv as num_sm, b.v1, c.v2
from
res3 a
left join res1 b on a.lv = b.lv1
left join res2 c on a.lv = c.lv2
where
b.v1 <> c.v2
or b.v1 is null
or c.v2 is null
order by
a.lv