SIBROPK_SRC 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 "Data for General Ledger Items to be Transfer Posted" 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_SIBROPK_SRC TYPE SIBROPK_SRC.
The SIBROPK_SRC table consists of various fields, each holding specific information or linking keys about Data for General Ledger Items to be Transfer Posted data available in SAP. These include OPUPK (Item number in contract account document)... 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. .