Returns or sets the Formula that the name is defined to refer to, in A1-style notation, beginning with an equal sign. Read/write WideString.
Syntax
property RefersTo: WideString;
Example
This example changes the Formula for 'MyName' defined name of the Workbook.
With Workbook.Names do begin
if Assigned(Item['MyName']) then
Item['MyName'].RefersTo := '=Sheet1!$A$1';
end;