Rules of read statements:
The next record is identified according to the rules as shown below:
(i) Whenever the READ NEXT statement is the initial statement to be executed after the open statement on the file, the next record is the initial record of the file.
(ii) Whenever the execution of the READ NEXT statement follows the execution of the other READ statement on similar file (format 2 or format 3), the next record is the record following the one previously read.
(iii) Whenever the execution of the READ NEXT statement follows the execution of the start statement.