CROSSREF Manual

COBOL 74
Section-Name
Paragraph-Name
If the identifier is the name of a paragraph, it is described in
the header as PARA. The identifier qualifier also indicates what
section (if any) the paragraph belongs to.
If code is generated for the program, %
offset
shows the code
offset for this paragraph relative to the program's base. The
offset is an octal number of six digits.
Section-Name
If the identifier is the name of a section, it is described in
the header as SECT.
If code is generated for the program, %
offset
shows the code
offset for this section relative to the program's base. The
offset is an octal number of six digits.
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