Multiple or repeating records are placed one after the other on the record, with the maximum number of occurrences of each section being represented in every case. Each variable in a repeating section is placed immediately after the preceding variable of the same occurrence, such that all variables for occurrence 1 precede all variables for occurrence 2 of a section.

Multiple occurring variables and sections of data represent the main disadvantage to flat files. Each occurrence of every such variable must have its own name because statistical packages do not generally support the use of arrays or subscripts. For example, the third occurrence of the variable named MM11 would be named MM11$03 in SPSS, or MM11_03 in SAS and STATA.