When you review the contents of the Columns tab in a COBOL source, you see several levels of columns. These levels represent the separate record sets contained within a single COBOL source.
For example, the following COBOL source contains a nested record set, HST_MTH. Each record set begins with a level 5 heading, indicating the beginning of the record. The columns within each record set must all be at the same level beneath the record heading. For example, the record set HST_MTH contains several columns, starting with HST_ACCR_REM. An OCCURS setting of 24 indicates that, when you review the data in this COBOL source, each record contains 24 nested records for HST_MTH.
The following figure shows a sample COBOL source definition with an OCCURS setting of 4:
All of the columns in HST_MTH are at the same level, 7, in this COBOL source. The heading for the record HST_MTH is at level 5, two levels above the columns in that source.