Introduction
A data item designates an object which can beinstantiated such as:
a variable,
a function block.
Data is defined in three phases. These are:
the data types phase, which specifies the following:
its category,
its format.
the data instances phase, which defines its storage location and property, which is:
located, or
unlocated.
the data references phase, which defines its means of access:
by immediate value,
by name,
by address.
Illustration
The following are the three phases that characterize the data:

Instantiating a data item consists in allocating it a memory slot according to its type.
Referencing a data item consists in defining a reference for it (name, address, etc.) allowing it to be accessed in the memory.