The SET statement sets values of indexes associated with table
  elements.  It can also change the value of a conditional variable,
  change the status of an external switch, and store the address of a
  COBOL identifier reference at run time.

  Additional Information (explode) :

• 1format TO
• 2format UP DOWN
• 3format_cond-name
• 4format_switch-name
• 5format REFERENCE
• 6format SUCCESS FAILURE