By using this statement, no linker directive needed.

.globl main
	.type	main,@function 
main:

----------- OR

.global	_TEST02
	.type	_TEST02,@function 
_TEST02:

I prefer main.

============================================================

What is this for ? I think this not needed.

	.fill	16, 1, '?'

============================================================

I think this not needed. GCC -S does not generate it.

	.extern	_stop_run:far

============================================================

If I use mcoblib.h in both the compiler(htcoblib.h) and lib directories,
this creates a problem.

gcc  -I/usr/include -I../lib -c -g -DDEBUG_COMPILER htcobol.c
y.tab.c:138: warning: `RECORD' redefined
../lib/mcoblib.h:77: warning: this is the location of the previous definition

In htcobol.c(y.tab.c) it is defined as a token.
%token RECORD,OMITTED,STANDARD,RECORDS,BLOCK

In lib/mcoblib.h it is defined as a char *.
#define RECORD ((char *)(v->record)) 

I do not know what to make of this. However, Rildo Pragana did 
mention removing a indexed file package, because it was not under GPL.