Structure of Statements
The following diagram shows the structure of ABAP statements.
ABAP has no format restrictions. You can enter statements in free format. This means that you can indent statements, write several statements on one line, or extend one statement over several lines.
You must separate words within a statement with at least one space. The system also interprets the end of line marker as a space.

The program fragment
PROGRAM SAPMZTST.
WRITE 'This is a statement'.
could also be written as follows:
PROGRAM SAPMTEST. WRITE 'This is a statement'.
or as follows:
PROGRAM
SAPMTEST.
WRITE
'This is
a statement'.
You should use free formatting to improve the readability of your program, but you should avoid using complicated layouts.