[cloayza]

Estimado, podría ser así

Código SQL [-]
create or alter procedure ALL_RECORD_TABLES
returns (
    tablename varchar(63),
    recorcount integer)
as
BEGIN
  FOR
    select distinct
       RF.RDB$RELATION_NAME
    FROM RDB$RELATIONS RF
    WHERE (RF.rdb$relation_type= 0) and
          (RF.rdb$system_flag= 0)
    INTO :TABLENAME
  DO
  BEGIN
       EXECUTE STATEMENT 'SELECT COUNT(*) FROM '||:TABLENAME
       INTO :RECORCOUNT;

       SUSPEND;
  END
END

Saludos cordiales