An incrementing or decrementing counter. Each time the condition preceding the instruction transitions from off to on, the value is inc or dec by one.
Note: the @ symbolises a one-shot, if there is no @ present, the value will inc/dec each scan as long as the preceding condition is on.
It may pay to get yourself a copy of the Omron Manuals, they can take a bit to understand, but once you have a grasp, they get better.