The RECORD statement creates a Common  Data  Dictionary/Repository
  (CDD/Repository) dependency relationship between a COBOL program and  a
  dictionary entity stored in CDD/Repository.

  For this  statement  to  be  meaningful, you  must compile your
  program with the /DEPENDENCY_DATA qualifier.

  RECORD DEPENDENCY pathname [ TYPE IS rel-type ] [ IN DICTIONARY ].

1  –  pathname

  is a partial or full CDD/Repository pathname. It specifies a
  CDD/Repository dictionary entity stored in CDO format.

2  –  rel-type

  is a valid CDD/Repository protocol. It specifies the type of relationship
  to be created between the VSI COBOL program and the CDO dictionary
  entity specified in the pathname.

  The default is CDD$COMPILED_DEPENDS_ON.