SAP NetWeaver AS ABAP Release 740, ©Copyright 2014 SAP AG. All rights reserved.
ABAP Keyword Documentation → ABAP Programming Guidelines → Structure and Style →Comments
Comments do not influence how a program is executed and are ignored by the computer. People who work with the source code, however, benefit greatly from comments, since they make the code easier to understand.
There are two categories of comments in ABAP:
A comment line or end of line comment can have any content and this content is ignored when the program is generated using ABAP Compiler.