Using as: M32C-Chars

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#### 9.21.2.2 Special Characters

The presence of a ‘`;`’ character on a line indicates the start of a comment that extends to the end of that line.

If a ‘`#`’ appears as the first character of a line, the whole line is treated as a comment, but in this case the line can also be a logical line number directive (see Comments) or a preprocessor control command (see Preprocessing).

The ‘`|`’ character can be used to separate statements on the same line.