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.
VMS: The COBOL code generated by the preprocessor conforms to COBOL source code format (ANSI or VAX COBOL terminal format, depending on whether you specify the -a flag in the preprocessor terminal line). For more details on the output format, see Precompiling, Compiling, and Linking an EQUEL Program.
