FMPDL 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 "Payment Distribution: Line Layout" 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_FMPDL TYPE FMPDL.
The FMPDL table consists of various fields, each holding specific information or linking keys about Payment Distribution: Line Layout data available in SAP. These include ESNUM (Memo record number (line item number in bank statement)), STATS (Update status), PSOEA (Revnue Type), XBLNR (Reference Document Number)... 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. .