Can anybody help me to explain this?

Thanks in advance.

Please do a search first for already answered questions.

Have a look to this thread http://www.baanboard.com/baanboard/showthread.php?t=48060&highlight=DLL+Function+difference

Regards,
Juergen

Both are same except that dll is compiled into a separate object on disk and loaded into memory only at runtime (ie only if needed). So there is something called dll compile (not available for functions / includes ) .