Во встроенном хелпе дано хорошее описание исключений с примерами.
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Exceptions in ABAP Statements
Error situations, that occur during the execution of an ABAP statement, lead to exceptions. These exceptions are completely integrated in the exception concept and are triggered by the runtime environment. There are:
exceptions that can be handled, which are based on predefined exception classes.
exceptions that cannot be handled, which directly lead to runtime errors.
Every exception that can be handled is assigned a runtime error, with which the program terminates if the exception is neither handled nor propagated to a caller.
For reasons of backward compatibility, exceptions that occur with many ABAP statements can be caught with TRY ... ENDTRY as well as CATCH SYSTEM-EXCEPTIONS ... ENDCATCH. For this to be the case, the runtime error assigned to the exception class must be catchable. Within a processing block, the two mechanisms exclude themselves from the handling of exceptions. We advise you, either to catch a runtime error between TRY ... ENDTRY using CATCH, or propagate it to the caller using the RAISINGaddition in the definition of the interface. From Release 6.10 onwards you should avoid catching using CATCH SYSTEM-EXCEPTIONS
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