+
+@node M32C-Chars
+@subsection Special Characters
+
+@cindex line comment character, M32C
+@cindex M32C line comment character
+The presence of a @samp{;} character on a line indicates the start of
+a comment that extends to the end of that line.
+
+If a @samp{#} 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 (@pxref{Comments}) or a
+preprocessor control command (@pxref{Preprocessing}).
+
+@cindex line separator, M32C
+@cindex statement separator, M32C
+@cindex M32C line separator
+The @samp{|} character can be used to separate statements on the same
+line.