OpenCOBOL implements substantial part of the COBOL 85 and COBOL 2002 standards, as well as many extensions of the existent compilers. OpenCOBOL translates COBOL into C and compiles the translated code using GCC.
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http://www.sorn.net/projects/wildcat-cobol-compiler/
http://www.adtools.com/products/windows/netcobol.html
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