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Extraído de la ayuda de Delphi

Dynamic-array variables are implicitly pointers and are managed by the same reference-counting technique used for long strings. To deallocate a dynamic array, assign nil to a variable that references the array or pass the variable to Finalize; either of these methods disposes of the array, provided there are no other references to it. Dynamic arrays of length 0 have the value nil. Do not apply the dereference operator (^) to a dynamic-array variable or pass it to the New or Dispose procedure.

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