3. Embedded SQL for COBOL : Preprocessor Operation : Include File Processing : Source Code with Labels
 
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Source Code with Labels
Some embedded SQL statements generate labels. If you include a file containing such statements, you must be careful to include the file only once in a given COBOL program unit. Otherwise, you may find that the compiler later complains that the generated labels are defined more than once.
The embedded SQL select loop generates labels and all the embedded SQL/FORMS block-type statements, such as display and unloadtable.