There are no specified margins for EQUEL statements in COBOL. Because you must always place the two number signs (##) in the first two positions of the line, COBOL sequence numbers are not allowed in EQUEL lines. The rest of the statement can begin anywhere else on the line.

Linux: The COBOL code that the preprocessor generates conforms to Micro Focus COBOL II source code format. For more details on the output format, see Precompiling, Compiling, and Linking an EQUEL Program.