When creating files with PRMODE=LINE and large record lengths, messages like the ones below can be seen:
ESF365 ERROR DURING ESF OPEN RC 10 FOR NODE xxxx
ESF553 OPEN FAILED FOR FILE ddddd - RETURN CODE '10'
1) Include the following parameter in the ESFPARM:
XEQOPT=13
2) Recycle Spool
3) Create the reports with big LRECL and PRMODE=LINE