there isn't much more i could add... but here it is.. hope this helps..

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CURSOR C_statements is
select name, amt from accounts;

BEGIN

OPEN Cursor C_statements;

LOOP

Fetch C_statements into v_name, v_amt;

IF A then raise e_no_ids;

elsif B then raise e_ids;

elsif C then raise e_no_ids;

elsif D then update accounts_old;

elsif E then update accounts_new;

else Null;

END IF;

EXIT WHEN C_statements%NOTFOUND;
END LOOP;


CLOSE C_statements;

Commit;