The simplest statement is the NULL statement. This statement is an executable statement that does nothing.

`NULL;`

The following example shows the simplest, possible valid SPL program:

```
BEGIN
NULL;
END;
```

The NULL statement can act as a placeholder where an executable statement is required such as in a branch of an IF-THEN-ELSE statement.

Example:

```
CREATE OR REPLACE PROCEDURE divide_it (
p_numerator IN NUMBER,
p_denominator IN NUMBER,
p_result OUT NUMBER
)
IS
BEGIN
IF p_denominator = 0 THEN
NULL;
ELSE
p_result := p_numerator / p_denominator;
END IF;
END;
```