MF 

Optional Division, Section and Paragraph Headings

Some of the "red-tape" statements required by the ANSI Standard COBOL specifications are optional when using this COBOL system. It is, however, possible to have your COBOL system output warning messages when such statements are found to be missing by use of the FLAG directive. Such statements are identified as optional in this manual by enclosing them between brackets which have boxes around them. The symbols next to these boxes indicate the dialect in which these features are optional.