CREATE PROCEDURE NEW_PROCEDURE (
    N INTEGER)
RETURNS (
    ID VARCHAR( 10 ),
    DT DATE)
AS
DECLARE VARIABLE NN INTEGER;
DECLARE VARIABLE Q INTEGER;
DECLARE VARIABLE I INTEGER;
begin
 SELECT COUNT(*) FROM table1 INTO :Q;

 NN = Q - N;

 I =  0 ;
 FOR SELECT ID, DT FROM table1 INTO :ID, :DT DO BEGIN
   I = I +  1 ;
   if (I >= NN) then
   suspend;
 END
end

Query Time
 ------------------------------------------------
 
Prepare       :  16 , 00  ms
Execute       :  2   313 , 00  ms
Avg fetch time:  2   313 , 00  ms

Memory
 ------------------------------------------------
 
Current:  27   071   885 
Max    :  30   897   293 
Buffers:  2   048 

Operations
 ------------------------------------------------
 
Read   :  11   290 
Writes :  2 
Fetches:  1   481   908 


Enchanced Info:
+ --------------------------+-----------+-----------+---------+---------+---------+
 
|        Table Name        |   Index   | Non-Index | Updates | Deletes | Inserts |
|                          |   reads   |   reads   |         |         |         |
+ --------------------------+-----------+-----------+---------+---------+---------+
 
|                  table1  |          0  |     604158  |        0  |        0  |        0  |
+--------------------------+-----------+-----------+---------+---------+---------+