Answer / pavan

Declaratives provide special section that are executed when
an exceptional condition occurs. They must be grouped
together and coded at the beginning of procedure division
and the entire procedure division must be divided into
sections. The Declaratives start with a USE statement. The
entire group of declaratives is preceded by DECLARIVES and
followed by END DECLARITIVES in area A. The three types of
declaratives are Exception (when error occurs during file
handling), Debugging (to debug lines with 'D' coded in w-s
section) and Label (for EOF or beginning...) declaratives.

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