Either explicit (DECLARE AS CURSOR) or implicit (FOR SELECT) PSQL cursors could make their current record available via the cursor name similar to OLD/NEW trigger contexts, thus making the INTO clause optional. In FOR SELECT loops, it requires AS CURSOR clause to be specified. For example:
select rdb$relation_id as id, rdb$relation_name as name
where rdb$view_blr is null
as cursor tables
out_id = tables.id;
out_name = tables.name;
To avoid ambiguities, the colon prefix could be used.