The following are the explanations for each statement:
A: This statement is valid. go_ifl may call method ml with go_ifl->ml(). This is because go_ifl is a data object of type REF TO ifl, which is a reference to the interface ifl. The interface ifl defines a method ml, which can be called using the reference variable go_ifl. The class cll implements the interface ifl, which means that it provides an implementation of the method ml. The data object go_ifl is assigned to a new instance of the class cll using the NEW operator and the inline declaration operator @DATA. Therefore, when go_ifl->ml() is called, the implementation of the method ml in the class cll is executed123
B: This statement is valid. Instead of go_cll = NEW #(…) you could use go_ifl = NEW cll(…). This is because go_ifl is a data object of type REF TO ifl, which is a reference to the interface ifl. The class cll implements the interface ifl, which means that it is compatible with the interface ifl. Therefore, go_ifl can be assigned to a new instance of the class cll using the NEW operator and the class name cll. The inline declaration operator @DATA is optional in this case, as go_ifl is already declared. The parentheses after the class name cll can be used to pass parameters to the constructor of the class cll, if any123
E: This statement is valid. go_ifl may call method m2 with go_ifl->m2(…). This is because go_ifl is a data object of type REF TO ifl, which is a reference to the interface ifl. The class cll implements the interface ifl, which means that it inherits all the components of the interface ifl. The class cll also defines a method m2, which is a public method of the class cll. Therefore, go_ifl can call the method m2 using the reference variable go_ifl. The method m2 is not defined in the interface ifl, but it is accessible through the interface ifl, as the interface ifl is implemented by the class cll. The parentheses after the method name m2 can be used to pass parameters to the method m2, if any123
The other statements are not valid, as they have syntax errors or logical errors. These statements are:
C: This statement is not valid. go_cll may call method ml with go_cll->ifl~ml(). This is because go_cll is a data object of type REF TO cll, which is a reference to the class cll. The class cll implements the interface ifl, which means that it inherits all the components of the interface ifl. The interface ifl defines a method ml, which can be called using the reference variable go_cll. However, the syntax for calling an interface method using a class reference is go_cll->ml(), not go_cll->ifl~ml(). The interface component selector ~ is only used when calling an interface method using an interface reference, such as go_ifl->ifl~ml(). Using the interface component selector ~ with a class reference will cause a syntax error123
D: This statement is not valid. Instead of go_cll = NEW #() you could use go_ifl = NEW #(…). This is because go_ifl is a data object of type REF TO ifl, which is a reference to the interface ifl. The interface ifl cannot be instantiated, as it does not have an implementation. Therefore, go_ifl cannot be assigned to a new instance of the interface ifl using the NEW operator and the inline declaration operator @DATA. This will cause a syntax error or a runtime error. To instantiate an interface, you need to use a class that implements the interface, such as the class cll123
References: INTERFACES - ABAP Keyword Documentation, CLASS - ABAP Keyword Documentation, NEW - ABAP Keyword Documentation