CERSTPL is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "CO-PA -> SAP BW: Copy Template for Special Fields" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_CERSTPL TYPE CERSTPL.
The CERSTPL table consists of various fields, each holding specific information or linking keys about CO-PA -> SAP BW: Copy Template for Special Fields data available in SAP. These include PERIV (Fiscal Year Variant), WRTTP (Value type for Reporting), CURTYPE (Currency type), VALUTYP (Valuation View)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .