Specifies the location and representation of a sign (+ or -) in a
       numeric elementary field.

       Format

                    { LEADING  }
         SIGN [IS]  { TRAILING }  [SEPARATE]
                    {          }

1  –  Arguments

    LEADING

       Indicates that the sign is at the left (LEADING) or right
       (TRAILING) of the field value.

    SEPARATE

       Indicates that the sign occupies its own character position
       in the field. If this argument is omitted, the sign shares
       a character position with the field's leftmost (LEADING) or
       rightmost (TRAILING) digit.

2  –  Examples

       The following example defines the field CURRENT_BALANCE as a 6-
       digit signed field, with the sign sharing the leftmost character
       position:

       03 CURRENT_BALANCE
          PIC IS S9999V99
          EDIT_STRING IS $$$$9.99-
          SIGN IS LEADING.

       The following example defines the field NEW_PRICE as a 4-digit
       signed field. The sign is a separate character in the rightmost
       character position:

       03 NEW_PRICE PIC S99V99
          SIGN TRAILING SEPARATE
          EDIT_STRING +++.99.