Any COBOL language variable an EQUEL statement uses must be made known to the processor so that it can determine the type of the variable. Use two number signs (##) to begin a declaration of a variable in an EQUEL/COBOL program. Begin the signs in the first column position of the line. If the variable is not used in an EQUEL statement, you do not need to use number signs, and the rules in the following sections do not apply.

Declare EQUEL/COBOL variables in the FILE or the STORAGE sections of the DATA DIVISION.