es/disclaim_threshold_MB is a SAP Parameter attribute which is used to control EM Memory beyond threshold will be released against OS 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 .
Background
You can use this group of instance profile parameters (see below) to
control the amount of memory released for the operating system depending
on the fill level of the extended memory and thereby minimize the
associated disadvantages. Memory above an adjustable threshold in the
extended memory is always released for the operating system. As soon as
this threshold is exceeded, memory below this threshold can also be
released for the operating system for a specified time period. When EM
blocks are released, a definable size of the upper section of the EM
block can also be released for the operating system.
es/disclaim_threshold_MB defines the threshold value in MB. If memory
blocks are requested above this threshold, for instance when there is a
high load, these blocks are released for the operating system at the
same time as they are released for the SAP system.
See also SAP Note 724140.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.