When the HP-3000 compatibility option is enabled, the $CONTROL DYNAMIC, and $CONTROL SUBPROGRAM directives must be used to indicate that a program is a subprogram. When neither of these is specified, then the program is considered to be a main program.
the values of the -M and -R options of the compiler are ignored.
For more information on these directives, refer to the HP-3000 cobol reference manual.