PL/SQL is Oracle's procedural language extension to SQL that allows users to use SQL statements to manipulate Oracle data and use control flow statements to process the data. PL/SQL code can be executed on the Oracle server or Oracle client. The code is made up of a declare, executable, and exception handling section. Variables, constants, cursors and other objects are declared in the declare section. Code to manipulate the declared objects is written in the executable section. Exception handling code is written in the exception handling section.