Plan is generated when you compile the DB2-SQL program.

This plan is stored in the DBRM and binded to database as packages. (stored in syscat.syspackages - pkgname)

DBRM: Data base request module is generated by precompiler which contains the sql statements which are separated from the source program.

PACKAGE: By binding the DBRM package is generated.Package contains the internal structure of the original sql statements.

PLAN: It is the combination of packages that are bind to form a PLAN.