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CROSS ASSEMBLER->Assembly List Format->Field 2 Program Counter Value or Value of Expression
When the statement is a normal microprocessor instruction, the DC or DS pseudo-ops or just a label then the number displayed in field 2 is the value of the program counter. This is the address of the code or data when mapped into the target system address space. It is also the value assigned to the symbol, if any, in the label field.
If the operation is EQU, SET or IFcc then the value displayed in field 2 is the value of the operand expression. For the EQU and SET operations, this is the value assigned to the symbol in the label field.
For other operations field 2 is blank.