3.2.1 SPL Block StructureRegardless of whether the program is a procedure, function, subprogram, or trigger, an SPL program has the same block structure. A block consists of up to three sections - an optional declaration section, a mandatory executable section, and an optional exception section. Minimally, a block has an executable section that consists of one or more SPL statements within the keywords, BEGIN and END.The optional declaration section is used to declare variables, cursors, types, and subprograms that are used by the statements within the executable and exception sections. Declarations appear just prior to the BEGIN keyword of the executable section. Depending upon the context of where the block is used, the declaration section may begin with the keyword DECLARE.You can include an exception section within the BEGIN - END block. The exception section begins with the keyword, EXCEPTION, and continues until the end of the block in which it appears. If an exception is thrown by a statement within the block, program control goes to the exception section where the thrown exception may or may not be handled depending upon the exception and the contents of the exception section.[ [ DECLARE ][ EXCEPTIONWHEN exception_condition THENdeclarations are one or more variable, cursor, type, or subprogram declarations that are local to the block. If subprogram declarations are included, they must be declared after all other variable, cursor, and type declarations. Each declaration must be terminated by a semicolon. The use of the keyword DECLARE depends upon the context in which the block appears.statements are one or more SPL statements. Each statement must be terminated by a semicolon. The end of the block denoted by the keyword END must also be terminated by a semicolon.If present, the keyword EXCEPTION marks the beginning of the exception section. exception_condition is a conditional expression testing for one or more types of exceptions. If a thrown exception matches one of the exceptions in exception_condition, the statements following the WHEN exception_condition clause are executed. There may be one or more WHEN exception_condition clauses, each followed by statements.Note: A BEGIN/END block in itself, is considered a statement; thus, blocks may be nested. The exception section may also contain nested blocks.The following is the simplest possible block consisting of the NULL statement within the executable section. The NULL statement is an executable statement that does nothing.In this example, three numeric variables are declared of data type NUMBER. In the executable section, values are assigned to two of the variables and then one number is divided by the other, storing the results in a third variable which is then displayed. If executed, the output would be:The following output shows that the statement within the exception section is executed as a result of the division by zero.