Jorge, 

It would have been good to mention the IGYPS2015-I message originally "The 
paragraph or section prior to paragraph or section "?" did not contain any 
statements."

Did you check on Greg Shirey's reference to APAR PI63119? It is fairly recent 
(June 2016) and the multiple references to line numbers in the message you get 
look like they could be for "inline'd" PERFORMs.

Don't ignore the APAR description because it does not, from the title, match 
your problem. The APAR covers two (or more) issues where IGYCB7300-W was 
incorrectly issued. Here's the one which *may* apply to you:

"If a procedure is performed from multiple PERFORM statements, the compiler 
might inline the procedure multiple times, making copies of it. If at least one 
copy of a procedure was unreachable, the compiler attempted to report that the 
lines of COBOL code in the procedure were removed, but it could only do so if 
no code was generated for those lines."

To me, that is still somewhat confusing. However, if you treat it as 
"IGYCB7300-W sometimes incorrectly issued when a PERFORM is inlined" then it 
may be your issue. 

It should be simple to test, add a line of code (can be CONTINUE or EXIT) to 
the paragraph/SECTION. If both messages go away, then it is the PI63119 issue 
(or a close relation of it). 

I don't have access to V5.1, so can't try it out myself.

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