no correct ans is available.
But it includes Memory, LUT and flipl flops. The associated unused component cannot be used. However they count. So it seems to be an ambiguous term.
BRMadhukar
system gates is equivalent of the logic utilized interms of 2 input NAND gates. There will equivalent for each of the components used in the logic(flip flops, ram , mux....).
But there is no fixed gate size for logic cells such as LUTS etc. It varies depending on the way it is used. So how can there be a fixed system gate count for a FPGA.