C	PROGRAM TO TEST UND
C
	INCLUDE 'UNDTEST.COM'
C
	REAL X(10), Y(10), CC(10), DD(10)
	EQUIVALENCE(A1,CC(1)), (B1,D1,E1), (B2,D2,E2)
	EQUIVALENCE (G1,H9), (M1,N1,O1)
	EQUIVALENCE (H1,H2,H3,H4)
	EQUIVALENCE (R1,R2,R3), (R1, R5)
	ARITHF(X99,Y99,Z99) = X99*2 + Y99/3 + Z99
C
	READ(5,1010) X(1)
 1010	FORMAT(F10.1)
C
D	DEBUG STATEMENT
	IF (L4 .EQ. 10) K4 = N4
	IF (L4 .EQ. P4  .AND. J4 .NE. T4) GOTO 5
    5	CONTINUE
C
	DECODE(10,1010,X) X1
	DECODE(10,1010,Y) Y1
	ENCODE(2,1010,YNEW) K4
	DECODE(10,1010,Z) Z1
	WRITE(6,1010) X, X2
	WRITE(6,4040) (X, IIII, IIII = 1,4)
 4040	FORMAT(F4.2, 4I5)
C
C	DO LOOPS
	M = 10
	DO 50 I = J,M,N
	X(I) = I
C
C	   FUNCTION, SUBROUTINE STATEMENTS
	K = AFUNC1(I) + DFUNC2(I4) + OFUNC3(I) + XFUNC4(I8)
	K1= LFUNC('=', 4)
	CALL SUB1(I1,I)
	CALL XSUB2(I1,I,I2)
   50	CONTINUE
C
C	ASSIGNMENTS
	A = C + D*COS(5.) + X(10)*SIN(2.)
C
C	EQUIVALENCE
	A1 = 5. + A3
	A1 = 2.
	CALL SUB2(B1,8)
	CALL SUB3(O1)
	M1 = 9
	H1 = 3.
	H2 = 4.
	R1 = 0.
	R2 = 5.
C
C	   OPEN STATEMENTS
	OPEN(UNIT=3,NAME='FILE.DAT')
	CLOSE(UNIT=3)
	CALL EXIT
	END
C
	SUBROUTINE SUB1(K1,K2)
	EQUIVALENCE (A,B,C), (E,F)
	CALL SUBX1(K,K1)
	J = X(P) + 3.
	F = 3 + K1+ K4
	ENTRY SUBXX(K9,J9)
	RETURN
	END
C
	SUBROUTINE XSUB2(R1,R2,R3)
	EQUIVALENCE (G,H,I), (K,L)
	EQUIVALENCE (M,N)
	CALL SUB8(L,R4,3)
	G = FUNC8(R2)
   10	N = 3
	RETURN
	END
C
	FUNCTION XFUNC1(I)
	J = I + Q(R) * COS(3.) + G
	CALL SUB5(T,Q(3),I,J)
	XFUNC1 = J + T2
	RETURN
	END
C
	SUBROUTINE SUBSUB(A)
	A = 3.
	RETURN
	END