I think you are right ...
Here is an example from Dev Domain article
PL/SQL
DECLARE
rowtype1 table1%ROWTYPE;
[columns a,b,c];
Variable9 datatype9 := value9;
BEGIN
SELECT * INTO rowtype1 FROM table1
WHERE c = xxxx;
END;
SQL PL (DB2)
BEGIN
DECLARE variablea datatype1;
DECLARE variableb datatype2;
DECLARE variablec datatype3;
DECLARE variable9 datatype9
DEFAULT value9;
SELECT a, b, c INTO variablea, variableb,
variablec
FROM table1 WHERE c = xxxx;
END;
cheers
Sathyaram