Implicit Cursor in Firebird PSQL

Firebird has an implicit cursor, we can found the example in the example database employee.fdb, and we can find in the "DEPT_BUDGET" stored procedure, lets look into the source, the implicit cursor has the syntax:

FOR [select statement] into [local variable that hold the value from select]
DO
BEGIN
 [your statement]
END

The local variable is must defined for each of the field that selected and remember the datatype must be the same