HELPLIB.HLB  —  COBOL  Qualifiers  /CONDITIONALS
  /CONDITIONALS[=(character,...)]
  /NOCONDITIONALS                  (D)

  Controls whether the conditional compilation lines in a source
  program are compiled or treated as comments.  Specifying
  /CONDITIONALS results in all conditional compilation lines
  being compiled.

  Specifying /CONDITIONALS=(selector,...), where a selector is
  a list of one or more characters from A to Z, results in the
  selected conditional compilation lines being compiled.  If
  you specify more than one selector, separate them with commas
  and enclose the list in parentheses.

  The default, /NOCONDITIONALS, results in all conditional
  compilation lines being treated as comments during
  compilation.
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