Actual Parameters : Actual parameters are the variables or expressions referenced in the parameter list of a subprogram.
Let's see a procedure call which lists two actual parameters named empno and amt :
raise_sal(empno, amt);
Formal Parameters : Formal parameters are variables declared in a subprogram specification and referenced in the subprogram body.
Following procedure declares two formal parameters named empid and amt:
PROCEDURE raise_sal(empid INTEGER, amt REAL) IS current_salary REAL;
