SQL> declare 
  2   cursor cpf is 
  3    select empno, ename, sal basic, sal*0.45 hra, sal*0.35 da, sal*0.15 pf, deptno
  4    from emp
  5    where sal>4000;
  6   i cpf%rowtype;
  7   vgross number;
  8  begin
  9   open cpf;
 10    loop 
 11    fetch cpf into i;
 12     if  cpf%found then 
 13     vgross:=i.basic+i.hra+i.da-i.pf;
 14     DBMS_OUTPUT.PUT_LINE(i.empno||' '||i.ename||' '||i.basic||' '||i.hra||' '||
 15      i.da||' '||i.pf||' '||i.deptno||' '||i.vgross);
 16      else 
 17      exit;
 18     end if;
 19   end loop; 
 20   close cpf;
 21  
 22  /
declare
*
ERROR at line 1:
ORA-06550: line 21, column 0:
PLS-00103: Encountered the symbol "end-of-file" when expecting one of the following:
begin case declare end exception exit for goto if loop mod
null pragma raise return select update while with
<an identifier> <a double-quoted delimited-identifier>
<a bind variable> << close current delete fetch lock insert
open rollback savepoint set sql execute commit forall merge
pipe

SQL> declare 
  2   cursor cpf is 
  3    select empno, ename, sal basic, sal*0.45 hra, sal*0.35 da, sal*0.15 pf, deptno
  4    from emp
  5    where sal>4000;
  6   i cpf%rowtype;
  7   vgross number;
  8  begin
  9   open cpf;
 10    loop 
 11    fetch cpf into i;
 12     if  cpf%found then 
 13     vgross:=i.basic+i.hra+i.da-i.pf;
 14     DBMS_OUTPUT.PUT_LINE(i.empno||' '||i.ename||' '||i.basic||' '||i.hra||' '||
 15      i.da||' '||i.pf||' '||i.deptno||' '||i.vgross);
 16      else 
 17      exit;
 18     end if;
 19   end loop; 
 20   close cpf;
 21  end;
 22  /
    i.da||' '||i.pf||' '||i.deptno||' '||i.vgross);
                                           *
ERROR at line 15:
ORA-06550: line 15, column 44:
PLS-00302: component 'VGROSS' must be declared
ORA-06550: line 14, column 4:
PL/SQL: Statement ignored