difference in declaration

hi all ,

I just came across this query i dont know the difference

for Ex.

data:begin of ty_final

   include structure BAPI_RE_OBJECT_REL

data:end of ty_final.

data: it_tab1 type table of BAPI_RE_OBJECT_REL,

         wa_tab1 type BAPI_RE_OBJECT_REL.

types:begin of ty_final,

        include BAPI_RE_OBJECT_REL,

        end of ty_final.

what is the difference between the both  which one is correct