This document provides coding guidelines for control structures and flow control in PL/SQL and SQL. It recommends labeling all loops, using a cursor for loop to process cursor results unless using bulk operations, using a numeric for loop to process dense arrays with 1 as the lower boundary and COUNT() as the upper boundary, and using a while loop to process loose arrays. It advises avoiding GOTO statements and using EXIT WHEN instead of IF/THEN/EXIT to exit loops.