In subroutines internal tables that are passed by TABLES, are always called by value and result

In ABAP, internal tables passed using the TABLES parameter are passed by reference (address), not by value and result. The TABLES keyword creates a reference to the original internal table, so any changes made within the subroutine directly affect the calling program's table. Value and result would mean copying the entire table structure on both entry and exit, which would be inefficient for large internal tables.