as: Sparc-Chars

 
 9.43.3.1 Special Characters
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 A '!' character appearing anywhere 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 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).
 
    ';' can be used instead of a newline to separate statements.