ABAP Keyword Documentation → ABAP Glossary
sharing
When assignments are made between dynamic data objects (strings and same type internal tables), and if these data types are passed by value, for performance reasons, only the required internal administrative entries for the string or table body are transferred (table sharing only if the line type itself does not contain any table types) or boxed components Sharing is not canceled until one of the involved data objects is accessed for changing. At this point, the actual copy process takes place. See also initial value sharing.