IF boolean-expression THEN
  statements
END IF;

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.

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