How does assembler process "org 100h" directive?

Question

I know, what this directive is do. As I know program-loader doesn't see this directive, so, how assembler process it?

Answer 1

It sets the current address during assembly to be 100h. That's all it is. A simple assignment.

Elaboration:

The directive does not control where in the result image the following instructions will be placed, but rather where the instructions would be placed after being loaded into memory.