The .opt directive is for future use. It specifies which mask-programmable options were selected for the COP8. The first expression indicates the option number; the second expression indicates the value to be assigned to the specified option number. Values for the first expression (option numbers) must be within the range 1 through 68; values for the second expression (option values) must be within the range 0 through 255.
The assembler places the .opt directive information in the load module output file.