Ajuda del LibreOffice 25.2
Sets an object reference on a variable.
  
   [Set] variable = [New] object
variable: a variable or a property that requires an object reference.
expression: A computable combination of terms such as a formula or an object property or method.
object: Object that the variable refers to.
Res - Assigna Res a una variable per eliminar una assignació anterior.
Set keyword is optional. Nothing is the default value for objects.
Sub ExampleSet
    Dim obj As Object
    Set obj = ThisComponent
    Print obj.Title
 
    obj = New com.sun.star.beans.PropertyValue
    With obj
        .Name = "key" : .Value = 594.34
        Print .Name, .Value
    End With
End Sub
Nou crea objectes UNO o objectes de classe mòdul abans d'assignar-los a una variable.