SAP NetWeaver AS ABAP Release 740, ©Copyright 2014 SAP AG. All rights reserved.
ABAP Keyword Documentation → ABAP − Reference → Declarations → Declaration Statements → Data Types and Data Objects →Declaring Data Objects
A data object is an instance of a data type and occupies as much memory space as its type specifies. An ABAP program only works with data that is available as content of data objects. Data objects are either created implicitly in their declaration as named data objects or explicitly as anonymous data objects using CREATE DATA or the instance operator NEW.