IF boolean-expression THEN
  statements
ELSE
  statements
END IF;

IF-THEN-ELSE statements can be added to IF-THEN to allow you to specify an alternative set of statements that must be executed if the condition evaluates to false.

The previous example is modified so an IF-THEN-ELSE statement is used to display the Non-commission text if the employee does not get 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'));
        ELSE
            DBMS_OUTPUT.PUT_LINE(v_empno || '     ' || 'Non-commission');
        END IF;
    END LOOP;
    CLOSE emp_cursor;
END;

The following output is generated from this program:

EMPNO    COMM
-----    -------
7369     Non-commission
7499  $   300.00
7521  $   500.00
7566     Non-commission
7654  $  1400.00
7698     Non-commission
7782     Non-commission
7788     Non-commission
7839     Non-commission
7844     Non-commission
7876     Non-commission
7900     Non-commission
7902     Non-commission
7934     Non-commission