NAME :

Logical Name of a Module: The NAME directive which is used to assign a name to an assembly language program module. The modulecan now be mention to by its declared name. The names, if chosen to be suggestive, may be point out the functions of the different modules and hence can help in the documentation.

OFFSET : Offset of a Label:

When the assembler comes across the OFFSET operator with a label, firstly it computes the 16-bit displacement (it is also called as offset interchangeably) of the specific label, and replaces the 'OFFSET LABEL' string by the computed displacement. This operator is used with, strings, arrays, labels and procedures to decide their offsets in their default segments. The segment may be decided by another operator of same type, which is, SEG. Its most general use is in the case of the indirect, indexed, based indexed or other addressing techniques of similar types, used to indirectly refers  to the memory. The instance of this operator is as follows:

Example :

CODE  SEGMENT

MOV SI,  OFFSET LIST

 CODE ENDS

DATA SEGMENT

LIST DB IOH DATA ENDS