CREATE PROCEDURE ASPE3AUD()
  RESULT SETS 1
  LANGUAGE SQL
  READS SQL DATA
BEGIN
  DECLARE c1 CURSOR WITH RETURN FOR
  SELECT PLCTRL, PLMPOG, PLYEAR,
  PLPER, PLWEEK, PLPOGEF
  FROM PLNCAL
  ORDER BY PLCTRL;
  OPEN c1;
  SET RESULT SETS CURSOR c1;
END