#!/opt/perl-5.18/bin/perl
use strict; use warnings;
use DBI;
main();
exit;
sub main {
    my $dbh = DBI->connect('dbi:Pg:',undef,undef,{RaiseError=>1, PrintError=>1, AutoCommit=>0,}) or die "oops - $!\n";
    my $sql = "
        select *
        from (
            values
                (1, 100, 1000)   -- row 1
              , (2, 200, 1500)   -- row 2
        )
          as f(id, debet, credit) 
        order by id;
    ";
    my $sth = $dbh->prepare( $sql ) or die "oops - prepare - $!\n";
    my $rc  = $sth->execute()       or die "oops - execute - $!\n";
    my %row; $sth->bind_columns( \( @row{ @{ $sth->{ NAME_lc} } } ) );
    while ($sth->fetch)   
    {
        print "      id  ",  $row{ id     } , "\n";
        print "  credit  ",  $row{ credit } , "\n";
        print "   debet  ",  $row{ debet  } , "\n\n"; 
    }
    $dbh->disconnect;
}

# note that fetch is an alias for fetchrow_arrayref
##</code><code>##

$ perl arrayref.pl
      id  1
  credit  1000
   debet  100

      id  2
  credit  1500
   debet  200