The LABEL RECORDS clause indicates the presence or absence of labels. If it is not specified for a file, label records for that file must conform to the system label specifications.
For VSAM files, the LABEL RECORDS clause is syntax checked, but has no effect on the execution of the program. COBOL label processing, therefore, is not performed.
STANDARD is permitted for mass storage devices and tape devices.
OMITTED is permitted for tape devices.
A LABEL RECORDS clause under an SD is syntax checked, but has no effect on the execution of the program.