SELECT c1, old_c1 
  FROM NEW TABLE(UPDATE T INCLUDE (old_c1 INT)
                    SET c1     = -c1, 
                        old_c1 =  c1)

SELECT id
  FROM NEW TABLE(INSERT INTO T(id, c1) 
                  VALUES (DEFAULT, :hv1), 
                         (DEFAULT, :hv2))
  ORDER BY INPUT SEQUENCE 

WITH v1 AS (SELECT c1 
              FROM NEW TABLE(UPDATE T SET c1 = -c1)),
     v2 AS (SELECT COUNT(*)
              FROM OLD TABLE(DELETE FROM T))
SELECT * FROM v1, v2, T

CREATE TABLE emp (eid    INT NOT NULL PRIMARY KEY, 
                  salary INT NOT NULL);

CREATE TABLE mgr (eid    INT NOT NULL PRIMARY KEY,
                  salary INT NOT NULL,
                  bonus  INT NOT NULL);

CREATE TRIGGER iMgr 
 NO CASCADE BEFORE INSERT ON mgr 
 REFERENCING NEW AS n
 FOR EACH ROW
 SET n.bonus = coalesce(n.bonus, salary *  0 . 1 );

INSERT INTO emp VALUES( 1234 ,  50000 );

WITH del AS (SELECT salary, eid
               FROM OLD TABLE(DELETE FROM emp 
                               WHERE eid =  1234 )),
     ins AS (SELECT salary, old_salary, bonus, eid 
               FROM NEW TABLE (INSERT INTO 
                                mgr(eid, salary)  
                                INCLUDE (old_salary INT)
                                SELECT eid, 
                                       salary *  1 . 05 ,
                                       salary 
                                  FROM del))
SELECT eid, old_salary, salary, bonus FROM ins;
EID         OLD_SALARY  SALARY      BONUS      
----------- ----------- ----------- -----------
        1234         50000         52500          5250 

ACCESS PLAN
	Total Cost:  79 . 5758 

            TBSCAN 
              |
            SORT   
              |
            INSERT 
              |
            FILTER 
              |
            FILTER 
              |
            DELETE 
              |
            FETCH  
        .-----+-----.
      IXSCAN   TABLE: EMP
        |
  INDEX: EMP_PK