CREATE OR ALTER PROCEDURE P
RETURNS (
    VAL VARCHAR(100))
AS
BEGIN
  SELECT FIRST(1) C_VAL
    FROM T
    INTO :VAL;
  SUSPEND;
END^

CREATE OR ALTER PROCEDURE P
RETURNS (
    VAL VARCHAR(100))
AS
BEGIN
  VAL = (SELECT FIRST (1) C_VAL FROM T);

  SUSPEND;
END^