A file description entry describes the physical structure,
  identification, record names, and names for sequential, relative,
  indexed, and report files.  It also specifies: (1) the internal or
  external attributes of a file connector, and (2) the local or global
  attributes of a file-name.

  Format 4 - Report File

   FD file-name
     [IS EXTERNAL]
     [IS GLOBAL]

  [BLOCK CONTAINS [smallest-block TO] blocksize { RECORDS    }]
  [                                             { CHARACTERS }]

  [RECORD { CONTAINS [shortest-rec TO] longest-rec CHARACTERS          }]
  [       { IS VARYING IN SIZE [FROM shortest-rec]
                                       [ TO longest-rec ]  CHARACTERS
                                       [ DEPENDING ON depending-item ] }]

  [LABEL { RECORDS ARE } { STANDARD } ]
  [      { RECORD IS   } { OMITTED  } ]

  [VALUE OF ID IS file-spec]

  [ [ACCESS MODE IS] SEQUENTIAL]

  { REPORT IS   } {report-name} ...
  { REPORTS ARE }

  [CODE-SET IS alphabet-name]

  [FILE STATUS IS file-stat] .