Mitsubishi Electric L02SCPU User's Manual And Reference page 304

(6) Timer processing and accuracy
(a) Processing
When the OUT T or OUT ST instruction is executed, the on/off switching of the timer coil, current value
update, and on/off switching of the contact are performed. In the END processing, the current timer value is not
updated and the contact is not turned on/off.
[Program example]
[Processing at execution of OUT T0 instruction]
302
END OUT T0 END
Processing
Coil ON/OFF
Current value update
Contact ON/OFF