ABAP Language Elements - Declarative Statements

These statements are used to define data types or declare data objects in the program

TYPES :
A formal variable description is called DATA TYPES
Example code:
TYPES my_c_type(8) TYPE c.
TYPES my_n_type(5) TYPE n.

DATA:
A variable concretely defined by means of a data type is called a DATA OBJECT
Example code:
DATA:percentage1 TYPE t_percentage
number1 TYPE i value 17,
city(15)TYPE c.