General Information
   Each PROC statement open a new program. 
   One COBOL source can contain several IDENTIFICATION DIVISIONs 
   due to COBOL's capability of nested procedures.
  
   EXEC CICS receives an ending END-EXEC for COBOL.
   There is currently no converting within CICS statements.
  
   Comment indicators /* */ result in asterix at COBOL column 1
  
   FETCH is currently ignored.
   Could later on be used to distinguish static from dynamic
   subroutine calls
  
   CALLs are converted into COBOL syntax for static calls
  
   RETURN() statements move their resulting value into a global
   COBOL variable named <procedurename>-RETURN
  
   Preprocessor statements other than %INCLUDE are commented out
  
   Code lines are indented corresponding to their scope depth.
  
   Labels are converted to COBOL paragraphs as long as they are not
   embedded in a scope (DO WHILE ... LABEL: .. END)
  
   In the beginning the tool allocates five work files for sorting out
   1. Environment Division  
   2. Working-Storage Section
   3. Local Storage Section.
   4. Linkage Section.
   5. Procedure Division.
  
   The corresponding Section headers are written into the files.
   In the end these work files are merged into the resulting COBOL program.
   To Do: Include files should not have a procedure division.
  
Data Declaration
   BUILTIN declarations are ignored.
  
   %INCLUDE statements result in COPY statements. If a library name is
   specified, the COPY .. OF DDNAME syntax is chosen.
  
   Based and controlled storage ist directed into COBOL's Linkage section.
  
   PL/1 CHAR declarations reuslt into PIC X.
  
   Controlled storage except varying occurance on level one
   must have to be adapted manually.
  
   Static storage is currently being ignored.
   CICS reentrance will have to be discussed.
  
   Declarations using the VARYING attribute are converted into FIXED
   CHAR VARYING will have to be coped with.
  
   PL/1 level numbers are taken over into COBOL level numbers.
   
   Variable declarations without level numbers become
   77-levels in COBOL.
   If they are parameters they are placed into then LINKAGE SECTION.
   77- or 01-level declarations of the main procedure are declared
   as GLOBAL.
   Repetion factors result into an OCCURS clause.
   If the factor is a variable name (controlled storage), OCCURS
   DEPENDING ON is generated with hundred being the current maximum.
    
   FILE declarations are removed, recsize and input-output-characteristics
   preserved for later usage (OPEN)
  
   BIN or BIN FIXED with (n) or (n,0) are converted into
   COBOL PIC S9(4) COMP for m<=15 , S9(9) COMP otherwise.
  
   Picture declarations are taken over for COBOL.
   Repetion factors placed at the end of each picture character
   example: PIC '(8)Z(2)9.(2)9' results PIC 'Z(8)9(2).9(2)'
  
   FIXED(x,y) becomes COBOL PIC S9(x-y)V9(y) COMP-3
   Same to DEC  and DEC FIXED 
   
   Remaining FIXED is being swallowed down as being standard for COBOL.
   
   UNAL is being ignored due to being COBOL's standard.
   PLI standard ALIGNED will be a bigger issue and is not
   currently occupied by the converter.
  
   INIT ()  becomes  VALUE
  
   INIT((<number>)...) ignores <number> due to COBOL assigning the
   same value to each occurance automatically.
  
   DCL  of external entries are commented out.
   External functions returning a value will have to be coped with.
  
   Builtin functions (SUBSTR etc.) and qualified variables
   (x.y resluting into y OF x) will have to be converted in an 
   additional step due to loss of context.
  
   ALLOCATEs are done using LE routine CEEGTST
  
Variabel Assigment
    Assignments with arithmetic operators are recognized as
   COMPUTE objects: X = Y + ....   COMPUTE X = Y + ...
  
   Concatenated sting assignments (X = Y || Z;) resultin into
   STRING Y Z DELIMITED BY SIZE INTO X
   Warning: X should be erase before (MOVE SPACE TO X)
            What about right alignents (hebrew)
  
   X = Y;   results into
   MOVE Y TO X  for Y being a variable, number or alpha literal
   Alpha literals extending over more than one line are not yet
   handled.
  
   Empty alphabetical literals '' result into LOW-VALUE
  
Conditional Execution
   Empty THEN clauses result into NEXT SENTENCE
  
   The & character is recognized as COBOL AND
  
   The | character is recognized as COBOL OR
  
   SELECT becomes EVALUATE 
  
   OTHERWISE becomes WHEN OTHER 
  
   PL/1 END statements lead to the corresponding COBOL
   END-IF/PERFORM/EVALUATE repectively.
  
   semicolon at the end of a statement is used for checking
   pending end of scope statements, f.i. END-IF
   
   A ^ sign is recognized as a negation and results into a NOT 
   Example: IF (X ^= Y) THEN ..
  
Loop Processing
   Conditional DO WHILE statements are converted into COBOL inline performs
   Example:
   DO  WHILE (EOF_E1 = 'NEIN');
   PERFORM UNTIL NOT (EOF_E1 = 'NEIN')
  
   Iterating DO statements are converted into COBOL inline performs
   Example:
   DO  I = 1  TO  M;
   PERFORM VARYING I FROM 1 BY 1 UNTIL I = M;
  
Input-Output Processing
   OPEN FILE() results into COBOL 
   OPEN INPUT / OUTPUT depending on previous FILE declaration
  
   DISPLAY (X)   becomes DISPLAY X
   
   CLOSE FILE(file1), FILE(file2) ... generates several single
   COBOL close statements
  
   ON ENDFILE statements are preserved for later READ AT END processing
   
   WRITE FILE(xyz) FROM (abc)      results into
   WRITE xyz FROM abc
   error: WRITE should have a record name as parameter
  
   READ FILE(xyz) INTO (abc)      results into
   READ xyz INTO abc
   
   PLI "ON ENDFILE" statements are inserted hereafter as AT END conditions
  
   PUT SKIP DATA or LIST  become COBOL DISPLAY