formline PICTURE,LIST
           ...

           Note that a format typically does one `formline' per
           line of form, but the `formline' function itself
           doesn't care how many newlines are embedded in the
           PICTURE.  This means that the `~' and `~~' tokens
           will treat the entire PICTURE as a single line.
           You may therefore need to use multiple formlines
           to implement a single record format, just like the
           format compiler.

           ...