Format 2 -

   REWRITE rec-name [ FROM src-item ] [ ALLOWING NO OTHERS ]

      [ INVALID KEY stment ] [ NOT INVALID KEY stment ]

      [ END-REWRITE ]

1  –  rec-name

  is the name of a logical record in the Data Division File Section.  It
  can be qualified.

2  –  src-item

  is the identifier of the data item that contains the data. If src-item
  is a function-identifier, it must reference an alphanumeric function.

3  –  stment

  is an imperative statement.