Meshing Question Understanding list of materials in mesh

[Domovoi Kuzma]

Hello.
I'm stuck with understanding the purpose of two different lists in which materials are listed in the .msh file. One with only names and other with records.

for example, in deltaglider.msh we have

MATERIALS 27
dgint1_1
dgint1_1_A
dgint1_1_B
...
MATERIAL dgint1_1
1.000 1.000 1.000 1.000
0.690 0.690 0.690 1.000
0.784 0.784 0.784 1.000
0.800 0.800 0.800 1
MATERIAL dgint1_1_A
1.000 1.000 1.000 1.000
0.686 0.722 0.733 1.000
0.859 0.910 0.933 1.000 40
0.800 0.800 0.800 1

Do both lists always follow the materials indexation order, if not, then which one does?
And if they are the same, then what's the purpose of the list with string names only?
I thought it may define the permutation pattern if the list with material's digits is not in order of indexation.