If you specify the SOURCE option, the compiler lists one record per line. These records will always include the source line and file numbers. However, if a file contains 999,999 or more lines, then the compiler will flag the file as too large and will list only the last 6 digits in the source line numbers for that file.
If the input records contain printer control characters, or %SKIP or %PAGE statements, the lines are spaced accordingly. Use %NOPRINT and %PRINT statements to stop and restart the printing of the listing.
If you specify the MACRO option, the source listing shows the included text in place of the %INCLUDE statements in the primary input data set.