Actual Parameters : Subprograms pass information using parameters. The variables or expressions referenced in the parameter list of a subprogram call are actual parameters. For example, the following procedure call lists two actual parameters named emp_num and amount:
Eg. raise_salary(emp_num, amount);
Formal Parameters : The variables declared in a subprogram specification and referenced in the subprogram body are formal parameters. For example, the following procedure declares two formal parameters named emp_id and increase: Eg. PROCEDURE raise_salary (emp_id INTEGER, increase REAL) IS current_salary REAL;