The BASIC line number, while not required, can occur at the beginning of any Embedded SQL statement. For example:

In most instances, the preprocessor outputs any BASIC line number that precedes an Embedded SQL statement. However, in a few cases the preprocessor ignores a BASIC line number and does not include it in the code it generates. For example, line numbers occurring on Embedded SQL statements that produce no BASIC code are ignored by the preprocessor. It is an error to put a line number on a continuation line for an Embedded SQL statement or declaration.

The preprocessor never generates line numbers of its own. Thus, if you prefix an Embedded SQL statement with a line number and the preprocessor translates that statement into several BASIC statements, the line number will appear before the first BASIC statement only. Subsequent BASIC statements will be unnumbered. The BASIC line number, if present, must be the first item on the line. It can be preceded only by spaces or tabs.

Note that the BASIC language does require a line number on the first line of a program or subprogram. The Embedded SQL preprocessor does not verify that this line number exists.