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ABAP Keyword Documentation → ABAP − Reference → Processing Internal Data → Assignments → Assigning References →Setting Reference Variables
Special rules apply when setting the reference or pointer of a reference variable:
A reference is always set as an up cast or as a down cast. When a reference variable is assigned to another reference variable, two different assignment operators are used plus a constructor operator.
As well as using assignments, references can point data reference variables to existing data objects. Here, a statement and a constructor operator are used.
Like all data objects, reference variables are initialized using the statement CLEAR. When a reference variable containing a heap reference is initialized, this affects Garbage Collector.
Note
The same rules apply to references set when objects are created as to assignments.