TYPES: BEGIN OF ty_alsm,
         row    TYPE i,
         column TYPE i,
         value  TYPE char40,
       END OF ty_alsm.
  DATA: li_alsm TYPE STANDARD TABLE OF ty_alsm,
        wa_alsm TYPE ty_alsm.

  "<lt_pay_data> is the internal table containing data, we have to convert this data into
  "RCV format. At the end of the following loop the li_alsm internal table will hold data in
  "RCV format

  LOOP AT <lt_pay_data> ASSIGNING FIELD-SYMBOL(<lx_data>).
    wa_alsm-row = sy-tabix.
    DO.
      wa_alsm-column = sy-index.
      ASSIGN COMPONENT sy-index OF STRUCTURE <lx_data> TO <fs>.
      IF sy-subrc EQ 0.
        wa_alsm-value = <fs>.
        APPEND wa_alsm TO li_alsm.
      ELSE.
        EXIT.
      ENDIF.
    ENDDO.
  ENDLOOP.