Data Elements 

A data element is an unstructured type. In addition to the type definition (built-in data type, length, number of decimal places), a data element also contains semantic information. This semantic information can be used to edit the representation of table fields and structure components (pointing to the data element) in screens.

Also read the following information:

You can call the complete documentation about the ABAP Dictionary in every maintenance screen of a Dictionary object with Help ® Application help.