CREATE OR REPLACE FUNCTION "test"."func" (out id integer, out order_id integer, out account_id  integer) RETURNS SETOF "pg_catalog"."record" AS
$body$
DECLARE
rec       record;
a_id integer :=  10000 ;
BEGIN
    FOR rec IN
    select id, order_id, account_id from orders where account_id > a_id order by account_id
    LOOP
      id     := rec.id;
      order_id := rec.order_id;
      account_id  := rec.account_id ;
      return next;
    END LOOP;

    return;
END
$body$
LANGUAGE 'plpgsql' VOLATILE CALLED ON NULL INPUT SECURITY INVOKER;