1 HANDLER
 The HANDLER statement marks  the  beginning  of  a  detached  handler.   A
 detached  handler  must  be  delimited  by  a HANDLER statement and an END
 HANDLER statement.

 Example

 HANDLER err_hand
     IF ERR = 50 THEN PRINT "INSUFFICIENT DATA"
        RETRY
        ELSE EXIT HANDLER
     END IF
 END HANDLER

2 Syntax

     HANDLER handler-name