VirtualProviders 
Definition
InfoProviders with transaction data that is not stored in the object itself, but which is read directly in reporting. The relevant data can be from the BI system, or other SAP or non-SAP systems.
VirtualProviders only allow read access to data.
Use
Various VirtualProviders are available. You use these in different scenarios.
For more information, see:
· VirtualProviders Based on Data Transfer Processes
· VirtualProviders with Function Modules