If there is a LIST statement after the last EXCEPTION statement(s), it is used for the exception reports; otherwise, the LIST statement preceding the EXCEPTION statements is used.
If you want the exception report to be sequenced, you must supply a SORT statement after the EXCEPTION statement.
Should you require both a detail and an exception report and want both reports sequenced, you must include a SORT statement both before and after the EXCEPTION statement (that is, you need two SORT statements).
When applying the exception feature, you must recompute the items on the LIST statement for exception reports that are not derived directly from the input record. You must recompute these items as part of the second pass. All statements following an EXCEPTION statement are applied to the second pass.
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