### 15.1.1 Syntax Rules for General Directives

The following general syntax rules apply to all general compiler directives. You must follow these rules precisely to compile your program properly and obtain meaningful results.

A general directive prefix (tag) takes the following form:

  cDEC$
  c
  Is one of the following: C (or c), !, or *.

The following are source form rules for directive prefixes:

- Prefixes beginning with C (or c) and * are only allowed in fixed and tab source forms.

  In these source forms, the prefix must appear in columns 1 through 5; column 6 must be a blank or tab. From column 7 on, blanks are insignificant, so the directive can be positioned anywhere on the line after column 6.

- Prefixes beginning with ! are allowed in all source forms.

  The prefix can appear in any valid column, but it cannot be preceded by any nonblank characters on the same line. It can only be preceded by whitespace.

A general directive ends in column 72 (or column 132, if a compiler option is specified).

General directives cannot be continued.

A comment can follow a directive on the same line.

Additional Fortran statements (or directives) cannot appear on the same line as the general directive.

General directives cannot appear within a continued Fortran statement.

If a blank common is used in a general compiler directive, it must be specified as two slashes (/ /).

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