In all programs it is necessary to assign values to variables in order to save the data or to carry out a function. To do this an assignment statement is used. It is one of the most basic statements in programming. It can be as simple as when a single value is stored in a variable or the statement could assign the result of a function or series of functions to the variable.

X = 5
X := TRUNC (15 / 7)
Y = 'Hello World'