REPORT  Z07_013                                                     .
DATA: BEGIN OF line,
        col1(1) TYPE c,
        col2(1) TYPE c,
      END OF line.
DATA: etab LIKE TABLE OF line WITH HEADER LINE,
      ftab LIKE TABLE OF line.

line-col1 = 'A'. line-col2 = 'B'.
APPEND line TO etab.

MOVE etab[] TO ftab.

LOOP AT ftab INTO line.
  WRITE: / line-col1, line-col2.
ENDLOOP.