Check out Borland's Embarcadero's : RAD Studio[^]. Write once on Windows, then build and deploy native Win32, Win64, OSX and iOS applications. I bought it a few months ago and am now migrating all Win32/C++ development from VS to RAD Studio. I understand they have Android compliers in the pipeline too.

01 MEMORY-AREA-ONE PIC X(2816) Declares a variable of 2816 chars, same as C char[2816]. The REDEFINE statement means that the next structure will occupy the same physical memory as MEMORY-AREA-ONE - much like a C UNION. Each 'PIC 9(04) COMP' is a 4 byte numeric optimised for computation, this is the same as a C UINT. If 'COMP' had been ommitted then the each of these variables would be able to store anything from 0 to 9999 and these would be stored as ASCII numeric digits which isnt efficient for computation but is how COBOL was designed to be used by 'non programmers' who didnt need to understand computer internals. This structure is typically used for low level data manipulation like encryption or compression because its the only way you could have a sequence of numbers and be able to address bytes at any offset within a structure - the char[2816] is effectively used as a char*. OCCURS is just an array count. Hope that answers your questions.