The RENAMES clause groups elementary items in alternative or
  overlapping ways.

  Format -

    66  new-name RENAMES rename-start [ { THRU    } rename-end ]
                                      [ { THROUGH }            ]

1  –  new-name

  is the identifier of the item being described.  It identifies an
  alternate grouping of one or more items in a record.

2  –  rename-start

  is the identifier of the leftmost data item in the area.  It can be
  qualified.

3  –  rename-end

  is the identifier of the rightmost data item in the area.  It can be
  qualified.