Here is an example of the working storage variables for a COBOL program. This is taken from the CTLRECF sample exit described in FBE for managing a control record.
* VIDCONV AND PARAMETER LIST VARIABLES
01 VIDCONV PIC X(8) VALUE 'VIDCONV ' .
01 DB2-TO-VSAM-PARMLIST .
02 DB2-ROUTINE-NO PIC S9(8) COMP VALUE 50.
02 DB2-SOURCE-FIELD PIC X(8) .
02 DB2-SOURCE-FIELD-LEN PIC S9(8) COMP VALUE 8.
02 DB2-SOURCE-FIELD-PIC PIC S9(8) COMP VALUE 0.
02 DB2-DEST-FIELD PIC S9(7) COMP-3 .
02 DB2-DEST-FIELD-LEN PIC S9(8) COMP VALUE 4.
02 DB2-DEST-FIELD-PIC PIC X(6) VALUE 'HHXXSS'.
02 DB2-PIC-FIELD-LEN PIC S9(8) COMP VALUE 6.
01 VSAM-TO-DB2-PARMLIST .
02 VS-ROUTINE-NO PIC S9(8) COMP VALUE 20.
02 VS-SOURCE-FIELD PIC S9(7) COMP-3 .
02 VS-SOURCE-FIELD-LEN PIC S9(8) COMP VALUE 4.
02 VS-SOURCE-FIELD-PIC PIC X(6) VALUE 'HHXXSS'.
02 VS-DEST-FIELD PIC X(08) .
02 VS-DEST-FIELD-LEN PIC S9(8) COMP VALUE 8.
02 VS-DEST-FIELD-PIC PIC S9(8) COMP VALUE 0.
02 VS-PIC-FIELD-LEN PIC S9(8) COMP VALUE 6.