DB2 LUW does not support the following statements:
ALLOCATE CURSOR
CREATE AUXILIARY TABLE
DECLARE
DESCRIBE CURSOR
DESCRIBE PROCEDURE
HOLD LOCATOR
LABEL ON
SET
SPECIAL REGISTER where the register is not supported by DB2 LUW
Some SQL syntax especially dealing with stored procedures is supported by DB2 LUW via other languages such as C++ or JAVA but has not been implemented using COBOL.