BEGIN { commonDecl = 0} 
/^      .*/ {commonDecl = 0 }
/^[^ ]/ && !/^#ifdef / && !/^#endif/ && !/^#if / && !/^#else/ && !/^c.*/ && !/^C.*/ {commonDecl = 0 }
/^       *COMMON/ || /^       *common/ { commonDecl = 1 }
/^#ifdef / || /^#endif/ || /^#if / || /^#else/ { if (commonDecl == 1) {print} }
{if (commonDecl ==0 ) print }
END {}