A code block is a fragment, placed between opening and closing operators. These operators are (in different languages):
1. Special code block delimiters: braces ({ and }) in C-like languages and, for example, BEGIN/END in PL/SQL. 2. Code branching operators (like IF ... ELSE ... END IF). 3. Looping operators (FOR ... NEXT, LOOP ... END LOOP, DO ... WHILE etc.)
It's a great idea to keep the opening and closing operators on one screen. If you see that it's impossible then think about extracting the block's code into a new function.
That solution will also decrease the indenting: for example, the fragment