The Report Description names a report, specifies any identifying
  characters to be prefixed to each print line in the report, and describes
  the physical structure and organization of that report.  It also
  determines whether a report-name is a local name or global name.

  Format -

   RD report-name

      [IS GLOBAL]

      [CODE report-code]

      [{ CONTROL IS   } { {control-name} ...       }]
      [{ CONTROLS ARE } { FINAL [control-name] ... }]

      [ PAGE [ LIMIT IS   ] page-size [ LINE  ]
             [ LIMITS ARE ]           [ LINES ]

          [ HEADING heading-line ]

          [ FIRST DETAIL first-detail-line ]

          [ LAST DETAIL last-detail-line ]

          [ FOOTING footing-line ] ] .