The <resourceRef> element has one optional attribute, modifier, which has a value of type modifierEnum. The modifier attribute specifies the following override requirements for the resource:
ABSTRACT – The <resource> element of <resourceRef> is omitted and must be specified by nonabstract derived components. A <resourceRef> can only be declared abstract if the component is also declared abstract. A nonabstract <resourceRef> must declare a <resource> element.
FINAL – <resourceRef> cannot be overridden by derived components.
If this attribute is omitted, derived components can choose whether to override the <resourceRef>.