Format: COBOL source program

1 IDENTIFICATION
1 ID
2 DIVISION. PROGRAM-ID
3? .
4 program-name-1
5? IS
5.1 RECURSIVE
5.1 INITIAL
5.2? PROGRAM
6? .
7? identification-division-content
8? ENVIRONMENT DIVISION. environment-division-content
9? DATA DIVISION. data-division-content
10? PROCEDURE DIVISION. procedure-division-content
11? 
11.0? 
11.0+ 
11.0 %Nested source program
11.1 END PROGRAM program-name-1.

nested source program

1 IDENTIFICATION
1 ID
2 DIVISION. PROGRAM-ID
3? .
4 program-name-2
5? IS
5.1 COMMON
5.1.1? INITIAL
5.1 INITIAL
5.1.1? COMMON
5.1.2? PROGRAM
6? .
7? identification-division-content
8? ENVIRONMENT DIVISION. environment-division-content
9? DATA DIVISION. data-division-content
10? PROCEDURE DIVISION. procedure-division-content
11? 
11+ 
11 %nested source program
12 END PROGRAM program-name-2.