NEXTREC = nr

  nr  Is a scalar integer variable that is assigned
      a value as follows:

      - If the file is connected for direct access and a
        record (r) was previously read or written, the value
        assigned is r + 1.

      - If no record has been read or written, the value
        assigned is 1.

      - If the file is not connected for direct access, or
        if the file position cannot be determined because
        of an error condition, the value assigned is zero.

      - If the file is connected for direct access and a REWIND
        has been performed on the file, the value assigned is 1.