is versus as pl/sql

Posted by sqlgrasshopper5 on Stack Overflow See other posts from Stack Overflow or by sqlgrasshopper5
Published on 2010-05-18T06:59:04Z Indexed on 2010/05/18 7:00 UTC
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I thought that oracle treats both "is" and "as" same for functions and procedures.I tried googling with "pl/sql is vs as" and got the following link which says both are the same.

http://stackoverflow.com/questions/2338408/is-vs-as-keywords-for-pl-sql-oracle-function-or-procedure-creation

But I found http://www.adp-gmbh.ch/ora/plsql/coll/declaration.html#index_by which seems to indicate there is a difference. Could somebody (list/point me to a link) the other contexts where using "is/as" makes a difference?.

Thanks.

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