AS ABAP Release 753, ©Copyright 2019 SAP AG. All rights reserved.
ABAP Keyword Documentation → ABAP Glossary →null value
Initial value of an empty column in a row of a database table. There are no special null values in ABAP. In assignments made to ABAP data objects in ABAP SQL, Native SQL, and AMDP, null values are transformed to type-dependent initial values. In the table buffer and in any internal tables used as data sources, however, null values are handled as null values.