G-2185: Avoid using overly short names for explicitly or implicitly declared identifiers.
You should ensure that the name you have chosen well defines its purpose and usage. While you can save a few keystrokes typing very short names, the resulting code is obscure and hard for anyone besides the author to understand.
DECLARE i INTEGER; c CONSTANT INTEGER := 1; e EXCEPTION; BEGIN i := c; EXCEPTION WHEN e THEN NULL; END; /
DECLARE l_sal_comm INTEGER; co_my_constant CONSTANT INTEGER := 1; e_my_exception EXCEPTION; BEGIN l_sal_comm := co_my_constant; EXCEPTION WHEN e_my_exception THEN NULL; END; /