*Before 7.40

DATA ixml           TYPE REF TO if_ixml.
DATA stream_factory TYPE REF TO if_ixml_stream_factory.
DATA document       TYPE REF TO if_ixml_document.

ixml           = cl_ixml=>create( ).
stream_factory = ixml->create_stream_factory( ).
document       = ixml->create_document( ).

*With 7.40

DATA(ixml)           = cl_ixml=>create( ).
DATA(stream_factory) = ixml->create_stream_factory( ).
DATA(document)       = ixml->create_document( ).