<code>
CREATE OR REPLACE 
PROCEDURE p_salary_cursor
   IS
cursor c_emp_sal is
  SELECT
      employees.last_name,
      employees.salary
    FROM employees
      order by employees.salary desc;

   v_old_name   employees.last_name%TYPE;
   v_new_name   employees.last_name%TYPE;
   v_new_salary employees.salary%TYPE;
   v_old_salary employees.salary%TYPE;
   v_diff       number(30);

BEGIN
   open c_emp_sal;

   fetch c_emp_sal into v_old_name, v_old_salary;
   for i in 1..10 loop
     fetch c_emp_sal into v_new_name, v_new_salary;
       v_diff := v_old_salary-v_new_salary;
       dbms_output.put_line(v_new_name || ' verdient um ' ||
                            v_diff || ' weniger als ' ||
                            v_old_name);
     v_old_name   := v_new_name;
     v_old_salary := v_new_salary;
   end loop;
   close c_emp_sal;
END; -- Procedure
/
</code>