DATA RECORD CLAUSE:
The DATA RECORD clause, documents the record names defined for the file. For illustration, DATA RECORDS ARE REC-1, REC-2, REC-3 that means there are 3different record descriptions following the FD entry in which the DATA RECORDS clause is used.
The CODE-SET clause is used to explain the code in which the data is recorded on the external medium. The alphabet name should be specified in the SPECIAL-NAMES paragraph.
The format is as shown below:
Alphabet-name IS implementor-name