code: def _make_record(self, parent, gline):
          if parent and gline.tag in ("CONT", "CONC"):
              if parent.tag != "BLOB":
                  value = gline.value
                  if gline.tag == "CONT":
                      value = b"\n" + (value or b"")
                  if value is not None:
                      parent.value = (parent.value or b"") + value
              return None
          dialect = model.DIALECT_DEFAULT
          if not (gline.level == 0 and gline.tag == "HEAD") and self._header:
              dialect = self.dialect
          rec = model.make_record(level=gline.level, xref_id=gline.xref_id,
                                  tag=gline.tag, value=gline.value,
                                  sub_records=[], offset=gline.offset,
                                  dialect=dialect, parser=self)
          if parent:
              parent.sub_records.append(rec)
          return rec