固定長レコード形式行順ファイルでもAWKがしたい！ (ref http://www.slideshare.net/kunst1080/awk-23363479) で使用したコード。

1_fix2cpy_1liner.sh

cat TESTCPY.cbl | cut -b8- | tr -d "\n" | tr "." "\n" | sed 's/^ *//g' | sed 's/(0*/(/g' | sed 's/[()]/ /g' \
|nawk '$3=="PIC" ? ($4=="N" ? $5=$5*2:1) :1' \
|sed 's/ *PIC *[9XN] */ PIC A/g' \
|nawk '$3=="PIC" ? ($6=="COMP-3" ? $4="S9COMP3":1):1' | sed 's/S9COMP3 */H/g' | sed 's/ *COMP-3 *//g' \
|sed 's/ *PIC */ /g' | cut -d " " -f1,3- \
|nawk '{if($2=="OCCURS"){for(i=0;i<$3-1;i++){$(10+i)=$4;$2="";$3=""}}; $1="";print $0}' \
|tr -d " " | tr -d "\n" | xargs -I% perl -nle "@o=unpack(%, \$_);print join(',',@o)" cobolfile.txt

2_TESTCPY.cbl

000200     03 FILEID      PIC 9(02).
000300     03 NAME        PIC X(10).
000400     03 PRICE       PIC S9(11) COMP-3.
000500     03 TAGS.
000600        10 YYYY     PIC 9(04).
000700        10 MM       PIC 9(02).
000800        10 DD       PIC 9(02).
001000     03 YOBI        PIC X(24).

3_makeTestData.cbl

       IDENTIFICATION DIVISION.
       PROGRAM-ID. HELLO.  
       ENVIRONMENT DIVISION.
      *
       INPUT-OUTPUT SECTION.
       FILE-CONTROL.
           SELECT OUT01 ASSIGN TO "cobolfile.txt"
           ORGANIZATION IS SEQUENTIAL.
      *
       DATA DIVISION.
       FILE SECTION.
       FD OUT01
           LABEL RECORD STANDARD
           DATA RECORD OUT01-R.
        01 OUT01-REC           PIC X(51).
      *
       WORKING-STORAGE SECTION.
       01 OUT01-INIT           PIC X(51).
       01 OUT01-R.
           COPY TESTCPY.
           03 LF               PIC X(01).
      *
       01 FILLER.
           10 WK-PACK     PIC 9(4) comp-3.
           10 WK-STR      PIC X(1).
      *
       PROCEDURE DIVISION.
       MAIN-RTN.
           PERFORM INITIAL-RTN.
           
           PERFORM EDIT1-RTN.
           WRITE OUT01-REC FROM OUT01-R.
           
           PERFORM EDIT2-RTN.
           WRITE OUT01-REC FROM OUT01-R.
           
           PERFORM EDIT3-RTN.
           WRITE OUT01-REC FROM OUT01-R.
           
           PERFORM END-RTN.
           MOVE 0 TO RETURN-CODE.
       EXIT.
       STOP RUN.
      *
       INITIAL-RTN SECTION.
           OPEN OUTPUT OUT01.
           
      * 固定長行順ファイルのフォーマット
           INITIALIZE OUT01-R.
           MOVE X'0A' TO LF OF OUT01-R.
           MOVE OUT01-R TO OUT01-INIT.
       EXIT.
      *
       END-RTN SECTION.
           CLOSE OUT01.
       EXIT.
      *
       EDIT1-RTN SECTION.
           MOVE OUT01-INIT TO OUT01-R.
           MOVE 1          TO FILEID.
           MOVE 'HOGE'     TO NAME.
           MOVE 123456     TO PRICE.
           MOVE '20130621' TO TAGS.
       EXIT.
      *
       EDIT2-RTN SECTION.
           MOVE OUT01-INIT TO OUT01-R.
           MOVE 2          TO FILEID.
           MOVE 'FUGA'     TO NAME.
           MOVE -123456     TO PRICE.
           MOVE '20130622' TO TAGS.
      *
       EDIT3-RTN SECTION.
           MOVE OUT01-INIT TO OUT01-R.
           MOVE 3          TO FILEID.
           MOVE 'FOO'      TO NAME.
           MOVE 123        TO PRICE.
           MOVE '20130622' TO TAGS.
       EXIT.

S9 COMP-3のテンプレートはもしかしてHじゃないかも？