Data References 

Beispiel zu Datenreferenzen

Data references are pointers to data objects. They occur in ABAP as the contents of data reference variables. You can use data references to create data objects dynamically. You can also create references to existing data objects. You can only dereference a data reference using a special assignment to a field symbol.

Reference Variables

Creating Data Objects Dynamically

Getting References to Data Objects

Dereferencing Data References

Data References: Example