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They are different in many different ways, there was a thread on this issue recently.1 person found this helpful
Just a few examples are:
1. A function can be used in an if then else to test for condition
2. A procedure can pass back mulitple output parameters
3. A function can be used in an SQL statement
There are many others, this sort of thing is RTFM.
The two code fragment examples you gave are not the same at all.
Please, do not pollute the Oracle Forms forum with questions that have nothing to do with this product.