declare
  cursor c_d is 
    select deptno, dname, loc
    from dept
    order by deptno desc;
begin
  for cur_r in c_d loop
    create_record;
    :deptno := cur_r.deptno;
    :dname  := cur_r.dname;
    :loc    := cur_r.loc;
  end loop;
end;