IF-THEN statements are the simplest form of IF. The statements between THEN and END IF will be executed if the condition is TRUE. Otherwise, they are skipped.

IF boolean-expression THEN
  statements
END IF;

In the following example, an IF-THEN statement is used to test and display employees who have a commission.

DECLARE
    v_empno         emp.empno%TYPE;
    v_comm          emp.comm%TYPE;
    CURSOR emp_cursor IS SELECT empno, comm FROM emp;
BEGIN
    OPEN emp_cursor;
    DBMS_OUTPUT.PUT_LINE('EMPNO    COMM');
    DBMS_OUTPUT.PUT_LINE('-----    -------');
    LOOP
        FETCH emp_cursor INTO v_empno, v_comm;
        EXIT WHEN emp_cursor%NOTFOUND;
--
--  Test whether or not the employee gets a commission
--
        IF v_comm IS NOT NULL AND v_comm > 0 THEN
            DBMS_OUTPUT.PUT_LINE(v_empno || '  ' ||
            TO_CHAR(v_comm,'$99999.99'));
        END IF;
    END LOOP;
    CLOSE emp_cursor;
END;

The following output is generated from this program:

EMPNO    COMM
-----    -------
7499     $300.00
7521     $500.00
7654    $1400.00