The current COBOL standard permits two reference formats. The traditional reference format is referred to in the following as fixed form reference format or "fixed format" for short. The new format is the free form reference format, or "free format" for short. You switch between these two reference formats using the >>SOURCE FORMAT directive.
The following applies for both reference formats:
The following may not be separated but must be written in a separate line:
Division headers
IDENTIFICATION DIVISION,
ENVIRONMENT DIVISION,
DATA DIVISION,
PROCEDURE DIVISION,
Section headers
REPORT SECTION,
SUB-SCHEMA SECTION,
PROGRAM-ID,
CLASS-ID,
INTERFACE-ID,
METHOD-ID,
paragraphs
FACTORY,
OBJECT,
END entries.
A COBOL program must be written in the native alphanumeric character set.