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VBA statement: set

set mitght call AddRef of the object's IUnknown.

Difference between 'set obj =' and 'obj ='

Because in VBA, objects can have default attributes, there is a difference between the following two lines:
set obj = obj
obj = val
The first line changes the object reference, thus obj will reference another object.
The second line doesn't change the object, it modifies its state (if it has a default attribute).

See also

VBA statements

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