The file description entry furnishes information concerning the physical structure, identification, and record-names pertaining to a given file. 
 
   
	  
		 It determines the internal or external attributes of a file connector, of the associated data records, and of the associated data items. The file description entry also determines whether a file-name is a local name or a global name.
  It determines the internal or external attributes of a file connector, of the associated data records, and of the associated data items. The file description entry also determines whether a file-name is a local name or a global name. 
		 
	 
 
   
 
  General Format
 
	  
	  
 
  Syntax Rules
 
	   
	 - The level indicator FD identifies the beginning of the file description entry for a report file and must precede the file-name of the report file. 
	 
- The clauses which follow file-name-1 can appear in any order. 
	 
- File-name-1 can only reference a sequential file. 
	 
- No record description entries can follow the file description entry for a report file. 
		 
		    Record description entries are permitted. Record description entries are permitted.
 
- The subject of a file description entry that specifies a REPORT clause can be referenced in the procedure division only by the USE statement, the CLOSE statement, or the OPEN statement with the OUTPUT or EXTEND phrase. 
	 
General Rules
 
	   
	 - With the exception of the REPORT clause, all clauses in the file description entry for a report file are presented in the sequential I-O module. 
	 
- Details on the REPORT clause are presented below.