The ++INCLUDE statement is used to include all of the data records of one
source file in another source file at compilation time.
General Format

Directives
- In addition to Compiler directives which provide flagging and modify the
reserved word list, the following directive may impact either the syntax or
the semantics described in this section.
-
PANVALET
- enables the use of ++INCLUDE syntax.
Syntax Rules
- ++INCLUDE must begin in column 8, must be in upper case and must be followed
by one or more spaces.
- Text-name defines a unique external file-name which conforms to the rules
for user-defined words.
- This special statement is not part of the COBOL language. It must, in its
entirety, be contained on a single line and must be in upper case.
General Rules
- Text-name determines the COBOL source file to be included at this place in
the source code.
- Any other text appearing on the line is treated as a comment.