abap/restricted_statements is a SAP Parameter attribute which is used to control ABAP restricted statements information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
Caution: This parameter is intended for internal SAP use.
This parameter contains a list of statements that
cannot be used in restricted ABAP mode. If
one of these statements is nevertheless executed, the
RABAX "SYSTEM_RESTRICTION_VIOLATION" occurs.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.