// C-Code
 if (a == 0)
 {
   b = 23;
 }
 else
 {
   b = 42;
   c = a;
 }

 // x86

 TEST EAX, EAX
 JNE _else
 MOV EBX, 23
 JMP _done
 _else: MOV EBX, 42
 MOV ECX, EAX
 _done:

 // ARM

 TEQ R0, #0
 MOVEQ R1, #23
 MOVNE R1, #42
 MOVNE R2, R0