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Using AT_FIRST be used to initialize variables used in loop in SAP ABAP\\\
There would not be much of difference in both ways. The only thing is without AT_FIRST, the counter variables will be cleared in all cases while using AT_FIRST, the counter variables will be cleared only if there is at least one execution of the loop. So, the only difference would come into the picture if ls_itab is empty.
Updated on: 30-Jul-2019
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