The ++INCLUDE statement is used to include all of the data records of one source file in another source file at compilation
                  time. 
                  
               
            
 
            
            
               General Format
 
               	  
               	  
 
               
              
            
            
               Directives
 
               	  
               	 
                
                  		
                  - In addition to Compiler directives which provide flagging and modify the reserved word list, the following directive may impact
                     either the syntax or the semantics described in this section. 
                     		  
                      
                        			 
                        -  PANVALET - enables the use of ++INCLUDE syntax. 
                           			 
                        
 
  
            
            
               Syntax Rules
 
               	  
                
                  	 
                  - ++INCLUDE must begin in column 8, must be in upper case and must be followed by one or more spaces. 
                     	 
                  
- Text-name defines a unique external file-name which conforms to the rules for user-defined words. 
                     	 
                  
- This special statement is not part of the COBOL language. It must, in its entirety, be contained on a single line and must
                     be in upper case. 
                     	 
                  
  
            
            
               General Rules
 
               	  
                
                  	 
                  - Text-name determines the COBOL source file to be included at this place in the source code. 
                     	 
                  
- Any other text appearing on the line is treated as a comment.