The STMT option specifies that statements in the source program are to be counted and that this "statement number" is used to identify statements in the compiler listings resulting from the AGGREGATE, ATTRIBUTES, SOURCE and XREF options.
.-NOSTMT-. >>-+-STMT---+--------------------------------------------------><
Specifying NOSTMT implies NUMBER.
When the STMT option is specified, the source listing will include both the logical statement numbers and the source file numbers.