Once the offsets of code blocks, variables and typed constants are known, the compiler can resolve references. This procedure calculates all references (displacements, offsets, near and far pointers) to code or data.

Whenever Turbo Pascal needs to reference anything that doesn’t have fixed location, i.e. its address is not known yet like variables, typed constants or procedures, the compiler generates intermediate code reference record which contains all information to later resolve the reference.