Every subroutine should be commented to explain its goal and how it works. This non-empty comment must be located before or after the subroutine
definition.
Noncompliant code example
C     SR012         BEGSR
C                         ...
C                   ENDSR
 /free
  begsr SR012;
   ...
  endsr;
 /end-free
Compliant solution
C********************************************************************
C* SR012- Here is my comment
C********************************************************************
C     SR012         BEGSR
C                         ...
C                   ENDSR
 /free
  // SR012- Here is my comment
  begsr SR012;
   ...
  endsr;
 /end-free