例
000001 IDENTIFICATION DIVISION.
000002 PROGRAM-ID. C1259.
000003 PROCEDURE DIVISION.
000004 DECLARATIVES.
000005 SAMPLE.
000006 USE AFTER STANDARD EXCEPTION PROCEDURE ON INPUT.
000007 END DECLARATIVES.
000008 END PROGRAM C1259.
C1259.cob (5) : JMN1259I-W DECLARATIVESの直後が段落名です.段落名を節名とみなします.