as: SH-Chars

 
 9.42.2.1 Special Characters
 ...........................
 
 '!' is the line comment character.
 
    You can use ';' instead of a newline to separate statements.
 
    If a '#' appears as the first character of a line then the whole line
 is treated as a comment, but in this case the line could also be a
 logical line number directive (SeeComments) or a preprocessor
 control command (SeePreprocessing).
 
    Since '$' has no special meaning, you may use it in symbol names.