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Is a scalar integer variable that is assigned a value as follows:
If the file is connected for direct access and a record (r) was previously read or written, the value assigned is r + 1.
If no record has been read or written, the value assigned is 1.
If there are pending asynchronous data transfer operations for the specified file, the value assigned is computed as if all pending data transfers have already completed.
If the file is not connected for direct access, or if the file position cannot be determined because of an error condition,
the value assigned is zero.
If the file is connected for direct access and a REWIND has been performed on the file, the value assigned is 1.
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