READ STATEMENT:

The aim of this verb is to make available the next logical record from the input file. It is important to note the meaning of the "next" logical record in the above statement. The foremost time the READ statement is executed, and then the first record of the file will be read into the record region explained in the FILE SECTION of the DATA DIVISION. The later time the READ statement is executed, the second record will be read in the similar region. In this way each time a READ statement is executed the successive records will be read in the similar region.  Hence a time will come when there will be no more records in the file. In that situation the statements following the AT END clause will be executed. The format of the READ statement is shown below:

                     READ file-name RECORD [INTO identifier-1]

                                AT END imperative-statement