The following are the explanations for each statement:
C: This statement is valid. Class CL1 uses the interface. This is because class CL1 implements the interface ifl using the INTERFACES statement in the public section of the class definition. The INTERFACES statement makes the class compatible with the interface and inherits all the components of the interface. The class can then use the interface components, such as the method ml, by using the interface component selector ~, such as ifl~ml12
E: This statement is valid. Class CL1 implements the interface. This is because class CL1 implements the interface ifl using the INTERFACES statement in the public section of the class definition. The INTERFACES statement makes the class compatible with the interface and inherits all the components of the interface. The class must then provide an implementation for the interface method ml in the implementation part of the class, unless the method is declared as optional or abstract12
D: This statement is valid. In class CL2, the interface method is named ifl~ml. This is because class CL2 has a data member named m0_ifl of type REF TO ifl, which is a reference to the interface ifl. The interface ifl defines a method ml, which can be called using the reference variable m0_ifl. The interface method ml has the name ifl~ml in the class, where ifl is the name of the interface and the character ~ is the interface component selector12
The other statements are not valid, as they have syntax errors or logical errors. These statements are:
A: This statement is not valid. In class CL1, the interface method is named ifl~ml, not if-ml. This is because class CL1 implements the interface ifl using the INTERFACES statement in the public section of the class definition. The interface ifl defines a method ml, which can be called using the class name or a reference to the class. The interface method ml has the name ifl~ml in the class, where ifl is the name of the interface and the character ~ is the interface component selector. Using the character - instead of the character ~ will cause a syntax error12
B: This statement is not valid. Class CL2 does not use the interface, but only has a reference to the interface. This is because class CL2 has a data member named m0_ifl of type REF TO ifl, which is a reference to the interface ifl. The interface ifl defines a method ml, which can be called using the reference variable m0_ifl. However, class CL2 does not implement the interface ifl, nor does it inherit the interface components. Therefore, class CL2 does not use the interface, but only references the interface12
References: INTERFACES - ABAP Keyword Documentation, CLASS - ABAP Keyword Documentation