A STRUCTURE statement defines a form for a record by specifying the name, type, size, and order of the fields that constitute the record. Optionally, it can specify the initial values.
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.
Structures, fields, and records are described in "Structures".