1) The document describes a PL/SQL code block that will accept a user's account number, check if their balance is less than the minimum balance, and deduct $100 from the balance if so. 2) The code block consists of a declaration section, execution section, and optional exception handling section. 3) A sample PL/SQL code is provided that accepts an account number from the user, checks the balance, and updates the balance by deducting $100 if the balance is less than the minimum.