The AfterDataRefresh event is useful when the control is bound to a data source and you want to perform some operation on the data whenever it is refreshed. For example, you might want to display subtotals or add special formatting to certain columns or cells.
Also, it is important to know that when the source recordset changes, all existing columns are destroyed and recreated from scratch. In this process, most column properties are reset to their default values. Thus, if you set up your columns using the ColEditMask, ColFormat, ColComboList, ColImageList, and so on, you should do it in response to the AfterDataRefresh event, not in the Form_Load event.