Panasonic FP-E Programming Manual page 200

Basic Instructions
Precautions during programming
Like a CALL instruction, up to five nesting levels are possible. However, it will not be possible to use certain
MC numbers depending on the number of nesting levels as shown below.
Calls from other than subroutines
2nd
3rd
4th
5th
2 − 90
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MC255
MC255 to 254
MC255 to 253
MC255 to 252
MC255 to 251