Statements are either specification statements or executable statements. All specification statements are placed before the first executable statement. Specification statements describe the environment in some way. Executable statements describe the actions to be carried out by the program.
Usually each statement is presented on a single line of the program and a linefeed marks the end of the statement. Up to 132 characters (including spaces) can appear on one line.
More than one statement can be written to a line if a semi-colon (;) is used to mark the end of each statement other than the last on the line.
A long statement can be continued on the next line if an ampersand (&) is added to the end of the line to be continued. If an ampersand is also placed at the beginning of the continuation line, then any white space between the two ampersands is ignored (can be used for example with long strings).
By repeated continuation, a single statement can occupy as many as 40 lines.