DECLARE

    sumsal emp.sal%TYPE;

BEGIN

    SELECT SUM(sal) INTO sumsal FROM EMP;

    IF sumsal>20000 THEN

        GOTO first_label;  ①

    ELSE

        GOTO second_label;  ②

    END IF;

    <<first_label>>  ③

    dbms_output.put_line('ABOVE 20000:' || sumsal);

    <<second_label>>  ④

    NULL;

END;