SIMA_PAY 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 "Basic Data for Alternative Payment Recipient" 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_SIMA_PAY TYPE SIMA_PAY.
The SIMA_PAY table consists of various fields, each holding specific information or linking keys about Basic Data for Alternative Payment Recipient data available in SAP. These include ABWRA_OP_X (Alternative Payee), ADRRA_OP_X (Address Number for Alternative Payee), XABRA_OP_FIX (Use fixed address), ABVTY_OP_X (Bank Details ID for Outgoing Payments)... 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. .