Ex. Create data type handle

 

INPUT_TAB    Importing    Type    ANY TABLE
OUTPUT_TAB    Changing    Type    INDEX TABLE

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DATA: output_field TYPE REF TO cl_abap_tabledescr,
        output_line TYPE REF TO data,
        out_linetype TYPE REF TO cl_abap_datadescr.
FIELD-SYMBOLS: <flinein> TYPE ANY, <flineout> TYPE ANY.

  output_field ?= cl_abap_tabledescr=>describe_by_data( output_tab ).
  out_linetype = output_field->get_table_line_type( ).
CREATE DATA output_line TYPE HANDLE out_linetype.
ASSIGN output_line->* TO <flineout>.

LOOP AT input_tab ASSIGNING <flinein>.
CLEAR <flineout>.
MOVE-CORRESPONDING <flinein> TO <flineout>.
APPEND <flineout> TO output_tab.
ENDLOOP.