188  Pascal Report  commences (see Section 10.3). The actual parameter must denote  neither a component of a packed arm  y  or record variable nor a tag field.  If  the formal parameter is not a con formant-array parameter, then the  actual parameter and the formal par,! meter must possess the same type.  11.3.2.3.  Actual procedural par ameters.  An actual procedural  parameter is a procedure identifier. fhe formal parameter denotes the  procedure that is denoted by the ac ual parameter (see Section 10.3).  The formal parameter lists, if any, 0" the formal and actual parameters  must be congruent (Section 11.3.3)  11.3.2.4.  Actual functional  Parameters.  An  actual  functional  parameter is a function identifier. The formal parameter denotes the  function that is denoted by the actual parameter (see Section 10.3). The  result types of the formal and actual parameters must denote the same  type. The formal parameter lists,  if any,  of the formal  and actual  parameters must be congruent (Sec! ion 11.3.3).  11.3.3.  Parameter-list congruity  Two formal parameter lists are  congruent  if they have the same number of parameter sections, and if  corresponding formal parameter se(tions satisfy one of the following  conditions.  (a) Both are value parameter  ~pecifications  with the same  number of identifiers in their identifier lists, and either  they both contain type identifiers that denote the same  type or else they both cOlltain equivalent conform ant­ array schemas.  (b) Both are variable parameter specifications with the same  number of identifiers in tl eir identifier lists, and either  they both contain type idi nti fiers that denote the same  type or else they both cOlllain equivalent conform ant­ array schemas.  (c)  Both  are  procedural  p,i 'ameter  specifications  with  congruent formal paramet, , lists.  (d)  Both  are  functional  paameter  specifications  with  congruent formal paramel.:-r lists and with result types  that denote the same type. 