A structure is a template for a record. The name of the structure is included in the STRUCTURE statement, and once a structure is thus defined and named, it can be used in a RECORD statement.
The record is a generalization of the variable or array: where a variable or array has a type, the record has a structure. Where all the elements of an array must be of the same type, the fields of a record can be of different types.
The RECORD line is part of an inherently multiline group of statements, and neither the RECORD line nor the END RECORD line has any indication of continuation. Do not put a nonblank in column six, nor an & in column one.
Structures, fields, and records are discussed in "Structures".