ARM VERSION 1.2 - Manual (Page 329)

Directives Reference
ARM DUI 0068B Copyright © 2000, 2001 ARM Limited. All rights reserved. 7-47
By default the -list option produces a normal listing that includes variable
declarations, macro expansions, call-conditioned directives, and MEND directives. The
listing is produced on the second pass only. Use the OPT directive to modify the default
listing options from within your code. See Command syntax on page 3-2 for
information on the
-list option.
You can use OPT to format code listings. For example, you can specify a new page before
functions and sections.
Example
AREA Example, CODE, READONLY
start ; code
; code
BL func1
; code
OPT 4 ; places a page break before func1
func1 ; code