The OCCURS clause defines tables and provides the basis for
  subscripting and indexing.  It eliminates the need for separate
  entries for repeated data items.

  Format 2 -

   OCCURS min-times TO max-times TIMES DEPENDING ON depending-item

      [ { ASCENDING  } KEY IS {key-name} ... ] ...
      [ { DESCENDING }                       ]

      [ INDEXED BY {ind-name} ... ]