Each row in the SYSREMOTEUSER system view describes a user ID with REMOTE permissions (a subscriber), together with the status of SQL Remote messages that were sent to and from that user.
The underlying system table for this view is ISYSREMOTEUSER.
The SYSREMOTEUSER view is a SQL Anywhere system view. See SQL Anywhere 11.0.1 > SQL Anywhere Server - SQL Reference > System Objects > Views > System views > SYSREMOTEUSER system view.