SAP NetWeaver AS ABAP Release 740, ©Copyright 2014 SAP AG. All rights reserved.
ABAP Keyword Documentation → ABAP Glossary →System Client
Special client in an AS ABAP system with #000# as client identifier. The system client is used to execute system-specific system programs. When users log on to the system client of an AS ABAP system that supports multitenancy, the tenant isolation restrictions do not apply. Furthermore, other clients can access data that is stored under the client identifier for the system client.