This document provides coding guidelines for PL/SQL and SQL including recommendations for using cursors, control structures like CASE and IF statements, and functions like NVL, NVL2 and COALESCE. It recommends using %NOTFOUND instead of NOTFOUND to check cursors, avoiding direct checks after bulk fetches, and always closing cursors. For control structures, it suggests using CASE over multiple IF/ELSIF statements and DECODE. It also recommends COALESCE over NVL and CASE over NVL2 if the second or third parameters are functions or selects.