The $next variable is set at the start of every iteration (and at the non-BREAK end) of looping statements, e.g. LOOP, SQL, TIMPORT etc. Inside the loop, it is equal to the iteration count (counting from 1), plus the SKIP value. At the end of the loop, it is thus the value to use for SKIP in a new LOOP or SQL to continue iterating at the next value.

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