1 ALLOCATE
2+ ,
2? level
2.1 controlled-variable
2.2? %attribute
3 ;

attribute:

1 dimension
1 CHARACTER(length)
1 BIT(length)
1 GRAPHIC(length)
1 WIDECHAR(length)
1 AREA(size)
1 INITIAL(
1.1+ ,
1.1 item
1.2 )
1 INITIAL CALL entry-reference
1.1? (
1.1.1+ ,
1.1.1 argument
1.1.2 )