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ABAP Keyword Documentation → ABAP Glossary →reference variable
Data object that contains a reference. Reference variables are differentiated by data reference variables and object reference variables. Reference variables have a length of 8 bytes and are opak, which means the reference cannot be accessed directly. These are typed with the addition REF TO that defines their static type. The static type is always more general or the same as the dynamic type. For assignments between reference variables, reference semantics apply.