SQL> SQL> set serveroutput on SQL> set echo on SQL> SQL> DECLARE 2 v_A Number := 50 ; 3 v_B Number := 0 ; 4 BEGIN 5 IF v_A > 40 THEN 6 v_B := v_A - 40; 7 DBMS_OUTPUT.PUT_LINE('V_B = ' || v_B); 8 END IF; 9 END; 10 / V_B = 10 PL/SQL procedure successfully completed. SQL>