Figure 1. SKIPREC Format
SKIPREC=n instructs the sort to skip a decimal number n of records before sorting/copying the input file. The records skipped are deleted from the input file before E15 and INCLUDE/OMIT processing is begun.
If SKIPREC=n has been specified on the SORT/MERGE control statement as well as in the PARM field, the PARM specification will take precedence.
SKIPREC is not compatible with a merge application unless using FIELDS=COPY.