The OPEN statement creates an access stream to the file, makes the file
  available to the program, begins the processing of a file, and
  specifies file sharing.

  Format 2 - Report Writer

   OPEN { OUTPUT { file-name  [ WITH NO REWIND ] } ... } ...
        { EXTEND { file-name } ...                     }

1  –  file-name

  is the name of a file described in the Data Division.  It cannot be
  the name of a sort or merge file.