as: M32C-Chars

 
 9.19.2.2 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 (SeeComments) or a preprocessor control
 command (SeePreprocessing).
 
    The '|' character can be used to separate statements on the same
 line.