SIBRSUMKEY 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 "Key in Summarization Structure for Summary Item in Broker" 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_SIBRSUMKEY TYPE SIBRSUMKEY.
The SIBRSUMKEY table consists of various fields, each holding specific information or linking keys about Key in Summarization Structure for Summary Item in Broker data available in SAP. These include CLEARACC (Premium/Benefit Clearing Account), BUISAREA (Business Area), FAEDN (Due date for net payment), POSCAT (Category in the Broker Report)... 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. .