SAP CREATE DATA IMPLICIT ABEXA

Get Example source ABAP code based on a different SAP table
  SAP Help

Creating Data Objects with Implicit Type
This example demonstrates how data objects are created with an implicit type.

ABAP_SOURCE_CODE
DEMO CL_DEMO_CREATE_DATA_IMPLICIT

ABAP_DESCRIPTION
Creation of an internal table and a data object of type i. The data types of the created objects are the static types of the reference variables tab_ref and i_ref. The data objects are created directly before they are used and are then passed to the Garbage Collector by the initialization of the reference variable. The data objects are accessed by dereferencing the data references.