Returns or sets the formula that the name refers to. The formula is in the language of the user, and it's in A1-style notation, beginning with an equal sign. Read/write String.
Example
This example creates a new worksheet and then inserts a list of all the names in the active workbook, including their formulas (in A1-style notation and in the language of the user).
Set newSheet = ActiveWorkbook.Worksheets.Add
i = 1
For Each nm In ActiveWorkbook.Names
newSheet.Cells(i, 1).Value = nm.NameLocal
newSheet.Cells(i, 2).Value = "'" & nm.RefersToLocal
i = i + 1
Next