you can do like this :
LOOP AT <first_table> INTO wa. ls_vbkd_hashed-bstkd = wa-bstkd." Because at new make other fields * AT NEW VBELN. ls_vbkd_hashed-vbeln = <wa>-vbeln. INSERT ls_vbkd_hadhed INTO TABLE lt_vbkd_hashed. ENDAT. ENDLOOP.
Regards
Tolga