diff --git a/cobc/ChangeLog b/cobc/ChangeLog
index bbfb4836d..514a36369 100644
--- a/cobc/ChangeLog
+++ b/cobc/ChangeLog
@@ -1,9 +1,9 @@
 
 2023-07-09  Fabrice Le Fessant <fabrice.le_fessant@ocamlpro.com>
 
-	* parser.y: fix code generation for INPUT/CLOSE with double arg
-	  where DECLARATIVES for both arguments were called when only one
-	  failed
+	* parser.y: fix code generation for OPEN/CLOSE with multiple
+	filenames, where DECLARATIVES for all arguments were called when
+	only one argument failed
 
 2023-07-07  Simon Sobisch <simonsobisch@gnu.org>
 
diff --git a/cobc/parser.y b/cobc/parser.y
index 3de5618ad..d06d92491 100644
--- a/cobc/parser.y
+++ b/cobc/parser.y
@@ -447,17 +447,23 @@ begin_statement_at_tree_pos (enum cob_statement statement, const unsigned int te
 	cobc_in_area_a = backup_in_area_a;
 }
 
-/* create a new statement with base attributes of current_statement
-   and set this as new current_statement */
+/* create a new statement with base attributes of real_statement, the
+   location of pos and set this as new current_statement */
 static void
-begin_implicit_statement (void)
+begin_implicit_statement (struct cb_statement* real_statement, cb_tree pos)
 {
 	struct cb_statement	*new_statement;
-	new_statement = cb_build_statement (current_statement->statement);
+	new_statement = cb_build_statement (real_statement->statement);
 	new_statement->common = current_statement->common;
 	new_statement->flag_in_debug = !!in_debugging;
 	new_statement->flag_implicit = 1;
-	current_statement->body = cb_list_add (current_statement->body,
+	if (pos){
+		cb_tree stmt_tree;
+		stmt_tree = CB_TREE (new_statement);
+		stmt_tree->source_file = pos->source_file;
+		stmt_tree->source_line = pos->source_line;
+	}
+	real_statement->body = cb_list_add (real_statement->body,
 					    CB_TREE (new_statement));
 	current_statement = new_statement;
 }
@@ -12905,14 +12911,14 @@ close_files:
 	   is what would happen if we don't save the current statement
 	   and restore it. */
 	struct cb_statement * saved_current_statement = current_statement ;
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $1);
 	cb_emit_close ($1, $2);
 	current_statement = saved_current_statement ;
   }
 | close_files file_name _close_option
   {
 	struct cb_statement * saved_current_statement = current_statement ;
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $2);
 	cb_emit_close ($2, $3);
 	current_statement = saved_current_statement ;
   }
@@ -13081,13 +13087,13 @@ delete_file_list:
   file_name
   {
 #if 0 /* CHECKME: likely not needed */
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $1);
 #endif
 	cb_emit_delete_file ($1);
   }
 | delete_file_list file_name
   {
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $2);
 	cb_emit_delete_file ($2);
   }
 ;
@@ -14489,7 +14495,7 @@ generate_body:
   qualified_word
   {
 #if 0 /* CHECKME: likely not needed */
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $1);
 #endif
 	if ($1 != cb_error_node) {
 		cb_emit_generate ($1);
@@ -14743,7 +14749,7 @@ initiate_body:
   report_name
   {
 #if 0 /* CHECKME: likely not needed */
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $1);
 #endif
 	if ($1 != cb_error_node) {
 		cb_emit_initiate ($1);
@@ -14751,7 +14757,7 @@ initiate_body:
   }
 | initiate_body report_name
   {
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $2);
 	if ($2 != cb_error_node) {
 		cb_emit_initiate ($2);
 	}
@@ -15345,12 +15351,11 @@ open_file_entry:
 		x = $1;
 	}
 
+	struct cb_statement * top_statement = current_statement ;
 	for (l = $5; l; l = CB_CHAIN (l)) {
 		if (CB_VALID_TREE (CB_VALUE (l))) {
-			struct cb_statement * saved_current_statement = current_statement ;
-			begin_implicit_statement ();
+			begin_implicit_statement (top_statement, CB_VALUE(l));
 			cb_emit_open (CB_VALUE (l), $2, x);
-			current_statement = saved_current_statement ;
 		}
 	}
   }
@@ -16940,7 +16945,7 @@ terminate_body:
   report_name
   {
 #if 0 /* CHECKME: likely not needed */
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $1);
 #endif
 	if ($1 != cb_error_node) {
 	    cb_emit_terminate ($1);
@@ -16948,7 +16953,7 @@ terminate_body:
   }
 | terminate_body report_name
   {
-	begin_implicit_statement ();
+	begin_implicit_statement (current_statement, $2);
 	if ($2 != cb_error_node) {
 		cb_emit_terminate ($2);
 	}