From ISO Standard Draft: §`3.0/9`:

n3234 says:

> 
> A name used in more than one translation unit can potentially refer to the
>  same entity in these translationunits depending on the linkage (3.5) of the
>  name specified in each translation unit.
> 
> 
> 

Can anyone explain this point with an example, please?

What is that statement actually saying? Can any one prove this point in terms of a program?