SQL & PL/SQL

According to the manual (PL/SQL User's Guide and Reference page 2-2)
it should be valid to use carriage returns to format :
"To show structure, you can split lines using carriage returns, and indent lines using
spaces or tabs. This formatting makes the first IF statement more readable."

But I get an error when I try that.

It looks as if there is no problem using linefeed, but I have only access to Oracle running on Windows.
So I am looking for confirmation (by experience or inside knowledge),
that this is the case for all platforms (or at least Windows, Solaris and Linux)


Test case

select banner from v$version;
BANNER
------------------------------------------------------------
Oracle Database 10g Release 10.2.0.4.0 - 64bit Production
PL/SQL Release 10.2.0.4.0 - Production
CORE    10.2.0.4.0      Production
TNS for 64-bit Windows: Version 10.2.0.4.0 - Production
NLSRTL Version 10.2.0.4.0 - Production

5 rows selected.


declare
  nl   varchar2(2) := chr(10);
  stmt varchar2(1000);
begin
  stmt := 'begin' || nl
       || '  dbms_output.put_line(''Hello'');' || nl
       || 'end;';
  execute immediate stmt;
end;
/
Hello

PL/SQL procedure successfully completed.


declare
  nl   varchar2(2) := chr(13) || chr(10);
  stmt varchar2(1000);
begin
  stmt := 'begin' || nl
       || '  dbms_output.put_line(''Hello'');' || nl
       || 'end;';
  execute immediate stmt;
end;
/
declare
*
ERROR at line 1:
ORA-06550: line 1, column 6:
PLS-00103: Encountered the symbol "" when expecting one of the following:
begin case declare exit for goto if loop mod null pragma
raise return select update while with <en identifikator>
<en identifikator, der er afgrµnset vha. dobbelte anf°rselstegn>
<en tilknytningsvariabel> << close current delete fetch lock
insert open rollback savepoint set sql execute commit forall
merge pipe
The symbol "" was ignored.
ORA-06550: line 2, column 33:
PLS-00103: Encountered the symbol "" when expecting one of the following:
begin case declare end exception exit for goto if loop mod
null pragma raise return select update while with
<en identifikator>
<en identifikator, der
ORA-06512: at line 8


Same error when using CR only

Same error on 9i
BANNER
------------------------------------------------------
Oracle9i Release 9.2.0.6.0 - Production
PL/SQL Release 9.2.0.6.0 - Production
CORE    9.2.0.6.0       Production
TNS for 32-bit Windows: Version 9.2.0.6.0 - Production
NLSRTL Version 9.2.0.6.0 - Production

5 rows selected.