The Microsoft syntax listed in this chapter is accepted by your COBOL system purely for compatibility with IBM 1.0 syntax and Microsoft V2.0 syntax. Many features found in Microsoft COBOL exist already in COBOL. Some of the compatibility syntax listed in this chapter is identical to standard COBOL syntax, but behaves differently if you set the MS Compiler directive when you submit your source code to your COBOL system. Other Microsoft syntax is available only if this directive is set. See your IBM COBOL 1.0 manual and the Microsoft COBOL V2.0 manual for further information on the Microsoft syntax. This manual covers IBM COBOL V1.0; where syntax is a Microsoft V2.0 extension it is explicitly indicated.