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Unit		Compiler Directive		Summary
		$A		Determines whether data is aligned or packed
		$Align		Determines whether data is aligned or packed
		$AppType		Determines the application type : GUI or Console
		$B		Whether to short cut and and or operations
		$BoolEval		Whether to short cut and and or operations
		$D		Determines whether application debug information is built
		$DebugInfo		Determines whether application debug information is built
		$Define		Defines a compiler directive symbol - as used by IfDef
		$DefinitionInfo		Determines whether application symbol information is built
		$Else		Starts the alternate section of an IfDef or IfNDef
		$EndIf		Terminates conditional code compilation
		$ExtendedSyntax		Controls some Pascal extension handling
		$H		Treat string types as AnsiString or ShortString
		$Hints		Determines whether Delphi shows compilation hints
		$I		Allows code in an include file to be incorporated into a Unit
		$IfDef		Executes code if a conditional symbol has been defined
		$IfNDef		Executes code if a conditional symbol has not been defined
		$IfOpt		Tests for the state of a Compiler directive
		$Include		Allows code in an include file to be incorporated into a Unit
		$IOChecks		When on, an IO operation error throws an exception
		$L		Determines what application debug information is built
		$LocalSymbols		Determines what application debug information is built
		$LongStrings		Treat string types as AnsiString or ShortString
		$MinEnumSize		Sets the minimum storage used to hold enumerated types
		$O		Determines whether Delphi optimises code when compiling
		$Optimization		Determines whether Delphi optimises code when compiling
		$OverFlowChecks		Determines whether Delphi checks integer and enum bounds
		$Q		Determines whether Delphi checks integer and enum bounds
		$R		Determines whether Delphi checks array bounds
		$RangeChecks		Determines whether Delphi checks array bounds
		$ReferenceInfo		Determines whether symbol reference information is built
		$Resource		Defines a resource file to be included in the application linking
		$UnDef		Undefines a compiler directive symbol - as used by IfDef
		$Warnings		Determines whether Delphi shows compilation warnings
		$X		Controls some Pascal extension handling
		$Y		Determines whether application symbol information is built
		$Z		Sets the minimum storage used to hold enumerated types

출처 :  http://www.delphibasics.co.uk/ByType.asp?Type=Compiler%20Directive