The data declarations that will always work without truncation or rounding for the assignment gv_target = gv_source are B and C. This is because the target data type string is a variable-length character type that can hold any character string, including those of data types c (fixed-length character) and d (date). The assignment of a character or date value to a string variable will not cause any loss of information or precision, as the string variable will adjust its length to match the source value12.

You cannot do any of the following:

A. DATA gv_source TYPE string, to DATA gv_target TYPE c.: This data declaration may cause truncation for the assignment gv_target = gv_source. This is because the target data type c is a fixed-length character type that has a predefined length. If the source value of type string is longer than the target length of type c, the source value will be truncated on the right to fit the target length12.

D. DATA gv_source TYPE p LENGTH 8 DECIMALS 3. to DATA gv_target TYPE p LENGTH 16 DECIMALS 2.: This data declaration may cause rounding for the assignment gv_target = gv_source. This is because the target data type p is a packed decimal type that has a predefined length and number of decimal places. If the source value of type p has more decimal places than the target type p, the source value will be rounded to the target number of decimal places12.

References: 1: ABAP Data Types - ABAP Keyword Documentation - SAP Online Help 2: ABAP Assignment Rules - ABAP Keyword Documentation - SAP Online Help