From the Syntax Reference
By default, DESCRIPTIVES deletes cases with missing values on a variable-by-variable basis. A case
with a missing value for a variable will not be included in the summary statistics for that variable, but
the case will be included for variables where it is not missing.
• The VARIABLE and LISTWISE keywords are alternatives; however, each can be specified with
INCLUDE.
• When either the keyword VARIABLE or the default missing-value treatment is used, DESCRIPTIVES
reports the number of valid cases for each variable. It always displays the number of cases that would
be available if listwise deletion of missing values had been selected
So this means while you have 99 or 77 nonmissing values for the individual variable, with listwise deletion across all the variables, there are only two complete cases.