References to SQL labels
Labels can be specified at the beginning of most SQL procedure statements. If a label is specified on an SQL procedure statement, it must be unique from other labels within the same scope. A label must not be the same as any other label within the same compound statement, must not be the same as a label specified on the compound statement itself, and if the compound statement is nested within another compound statement, the label must not be the same as the label specified on any higher level compound statement. The label must not be the same as the name of the SQL function, SQL procedure, or SQL trigger that contains the SQL procedure statement.
Specifying a label for an SQL procedure statement defines that label and determines the scope of that label. A label name can only be referenced within the compound statement in which it is defined, including any statement that is directly or indirectly nested within that compound statement. A label can be specified as the target of a GOTO, LEAVE, or ITERATE statement, subject to the rules for the statement that references the label as a target.