SAP NEWS-71-PROGRAM LOAD

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

Lazy Loading of Programs in ABAP Release 7.0, EhP2
When compiling an ABAP program before ABAP_RELEASE 7.0, EhP2, all associated include programs were loaded when first accessing a global c lass, a global interface, or a type pool. These includes contain declarations of the corresponding class, interface, or type pool which can be used globally.
From ABAP_RELEASE 7.0, EhP2, these include programs are not loaded until an element declared in them is actually required. For example, a class class is no longer loaded when a TYPE REF TO class type reference is made, but when a component of the class is accessed or the class itself.
This internal optimization of ABAP Compiler has the following additional consequences:
ITOC

ABAP_MODIFICATION_NN Statement TYPE-POOLS is Obsolete

The statement TYPE-POOLS is no longer required for the use of a data type, a constant, or a macro from a type pool. The elements of a type pool can now be addressed in the same way as all other objects in ABAP Dictionary without previously loading the type pool.
TYPE-POOLS statements are ignored by ABAP Compiler from ABAP_RELEASE 7.0, EhP2, and can be deleted.
In list processing in particular, the include programs <(><)>, <(><)>, <(><)>, <(><)>, and <(><)> are no longer needed, since they only contain TYPE-POOLS statements.

ABAP_MODIFICATION_NN Addition LOAD for CLASS and INTERFACE is Obsolete

The now rarely used statements

CLASS ... DEFINITION LOAD.

INTERFACE ... LOAD.
are no longer required
From ABAP_RELEASE 7.0, EhP2 these statements are ignored by ABAP Compiler and can be deleted.