As expected, on output, the XML EXPORT FILE and XML EXPORT TEXT statements will limit the number of occurrences of a group to the value of the DEPENDING variable. Additional occurrences may be omitted if they contain no data. For more information, see Empty Occurrences.
On input, the XML IMPORT FILE and XML IMPORT TEXT statements will store the value of the DEPENDING variable. The XML IMPORT FILE and XML IMPORT TEXT statements will also store all occurrences in the document (up to the maximum occurrence limit), regardless of the value of the DEPENDING variable.