Note #961, Start08.c, line 32: Violates MISRA-C:2004 Advisory Rule 19.1, only preprocessor statements and comments before #include [MISRA-C:2004 Rule 19.1, ADV]

The file being included is 'non_bank.sgm', which is an HC08-specific header file that contains a CODE_SEG pragma only. The declaration of 'main' cannot be moved after the include directive because it would be affected by the CODE_SEG pragma.