if you try to reference a variable before you declare it because PL/SQL requires an identifier be declared before we use it in our code
SQL>
SQL>
SQL> declare
2 myNumber number := another_number;
3 another_number number := 10;
4 begin
5 null;
6 end;
7 /
myNumber number := another_number;
*
ERROR at line 2:
ORA-06550: line 2, column 22:
PLS-00320: the declaration of the type of this expression is incomplete or malformed
ORA-06550: line 2, column 12:
PL/SQL: Item ignored
SQL>
SQL>
SQL> declare
2 another_number number := 10;
3 myNumber number := another_number;
4 begin
5 null;
6 end;
7 /
PL/SQL procedure successfully completed.
SQL>
SQL>
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