PL SQL Data Types Oracle PLSQL Tutorial

A record type variable based on a table means that each field in the record has the exact same name and datatype as the columns in the specified table.
The %rowtype attribute is used to define a record based on a table.
The %rowtype is similar to the %type.
The %type refers to only a single variable.
The %rowtype refers to an entire table row.

TYPE emp_sales_rec is record
(id       INTEGER,
 name      VARCHAR2(32),
 rate      employee.salary%type);