cobol2.hlp (Table of Contents; Topic list)
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SHOW-DIR Details (↑ Compiler Control)
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     A directives file means COBOL.DIR or a file that appears in a
     DIRECTIVES or USE directive. For the contents of COBOL.DIR to
     appear in the source listing, SHOW-DIR must be specified at the
     start of COBOL.DIR, as this file is processed before any other
     directive.
 
     You can use SHOW-DIR and NOSHOW-DIR selectively so that only
     parts of the directives file are output to the listing.
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