<?php

xdebug_start_code_coverage();

try {
if(time() < 0)
throw new Exception('lalala');
}
catch(Exception $e)
{
echo "exception catched";
}

try {
if(time() < 0)
{
throw new Exception('lalala');
}
}
catch(Exception $e)
{
echo "exception catched";
}

var_dump(xdebug_get_code_coverage());

array
'/data/home/arjen/public_html/codecoverage.php' =>
array
6 => int 1
7 => int 1
9 => int 1
15 => int 1
16 => int 1
20 => int 1
25 => int 1

When short-style if-statements are used, the line 'throw new Exception(..) is marked as executed. When curly brackets are used, the line is NOT marked as executed. This is the expected behavior, as the exception is not thrown.