It contains authorizations for all new checks in existing transactions.
The SAP_NEW profile guarantees backward compatibility of the authorizations if a new release or an update or authorization checks introduces checks for previously unprotected functions.
Composite profile to bridge the differences in releases in the case of new or changed authorization checks for existing functions, so that your users can continue to work as normal.
The SAP_NEW composite profile consists of single profiles for the last 2 releases of SAP for the version of the system being upgraded.