The implementation part of a function module contains the functionality of the function module. It ended with the statement ENDFUNCTION.
When you open a function module in the editor, there can be empty lines between the definition part and the implementation part. The reason for this is that the editor automatically adapts the first implementation line, so that it is the same line both in the ADT editor and in the Function Builder of the ABAP Workbench. The position is important for the navigation services, the syntax check, and the position of error markers.
Example