1. Create the first table with a reference to a table that is not yet created. Although the CREATE TABLE succeeds, it is marked incomplete. The INSERT, UPDATE, SELECT, and DELETE operations are not allowed on an incomplete table.

2. Create the referenced table with a primary or candidate key. The definition of the referencing table becomes complete. If the second table also contains a foreign key that references a table that is not yet created, this second table is also marked incomplete. This process continues until you create the last table.