In what sequence are profile parameter read?

A. R/3 processes read the appropriate parameters from a C source in the R/3
kernel

• The default profile /usr/sap//SYS/profile/DEFAULT.PFL is read; profile values already defined in the C source are replaced with the values in the default profile
• The instance profile /usr/sap//SYS/profile/__ is read; profile values already defined in the default profile or in the C source are replaced with the values defined in the instance profile
• This procedure ensures that system parameter values reflect the instance profile and the values in the default profile and the C source.