Until the SQL data manipulation statement is executed, the %FOUND yields NULL. Afterward, the %FOUND yields TRUE, when an INSERT, UPDATE, or DELETE statement affected one or many rows or a SELECT INTO statement return one or more rows.
Or else, the %FOUND yields FALSE. In the illustration below, you use the %FOUND to insert a row when a delete succeeds:
DELETE FROM emp WHERE empno = my_empno;
IF SQL%FOUND THEN -- delete succeeded
INSERT INTO new_emp VALUES (my_empno, my_ename, ...);