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TYPE statement and DATA statement

The TYPE statement and the DATA statement are two fields required while declaring SAP data. Their definitions and roles are describes in this response.

Can you please describe the difference between the TYPES STATEMENT and the DATA STATEMENT while declaring data?
TYPES describes what data should look like. DATA defines an area to put data into. The DATA statement has similar forms to TYPE, so that you don't always have to define the TYPE before you declare the data.

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