Final answer:
Processing a FIL input in databases or data processing systems results in the creation or updating of records within a structured database system; the exact records depend on the database schema and the FIL input content.
Step-by-step explanation:
When processing a FIL input, typically in the context of databases or data processing, records that are established can include new entries into a database or updates to existing records. For instance, a FIL input might refer to a flat-file input used to process and store information in a structured format in a database system. The specific records established would depend on the structure and schema of the database as well as the content of the FIL input. These could range from customer information in a CRM database to transaction records in a financial database.