¤Records normally results in the number of records (that is, packages of data resulting from one form or set) written to the file, including start and stop transactions. Therefore, it is usually equal to the total number of forms.
However, unless you deselect Terminate with CR & LF on the Transfer tab of the Job description dialog, ¤Records results in the number of lines written to the file, which is not equal to the number of forms if the transaction descriptions you created for the form definitions also contain CR/LF characters.