REPORT  z05_16.

DATA: BEGIN OF gs_line,
   col1    TYPE i,
   col2(1) TYPE c,
 END OF gs_line.

DATA: gt_itab LIKE STANDARD TABLE OF gs_line.

gs_line-col1 = 1.
gs_line-col2 = 'A'.
INSERT gs_line INTO TABLE gt_itab.

REFRESH gt_itab.
* FREE itab.
* CLEAR itab.

IF  gt_itab IS INITIAL.
  WRITE : 'Internal Table have no data.'.
  FREE  gt_itab.
ENDIF.