The REPORT clause specifies the names of reports that comprise a report file. 
            
            
               General Format
               
               
               
             
            
            
               Syntax Rules
               
               
               
                  
                  - Each report-name specified in a REPORT clause must be the subject of a RD entry in the report section of the same program.
                     The order of appearance of the report-names is not significant. 
                  
 
                  
                  - A report-name must appear in only one REPORT clause. 
                     
                        
  A report-name can appear in two REPORT clauses.
                        
                     
                   
                  
                  - The subject of a file description entry that specifies a REPORT clause can be referenced in the procedure division only by
                     the USE statement, the CLOSE statement, or the OPEN statement with the OUTPUT or EXTEND phrase. 
                  
 
                  
               
               
             
            
            
               General Rules
               
               
               
                  
                  - The presence of more than one report-name in a REPORT clause indicates that the file contains more than one report. 
 
                  
                  - After execution of an INITIATE statement and before the execution of a TERMINATE statement for the same report file, the report
                     file is under the control of the RWCS. While a report file is under the control of the RWCS, no input-output statement can
                     be executed which references that report file. 
                  
 
                  
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  If the associated file connector is an external file connector, every file description entry in the run unit which is associated
                        with that file connector must describe it as a report file.