Field help (PGNLEV) 

Definition level of a group of accounts or a group of dimensions.
This level must be strictly less than 99, the level 99 being the finest level rewerved by convention to the accounts.
If the group is included in another group of the pyramid, the level must be strictly higher than the level of the group into which it is included.
If the group contains sub-groups, the level must be strictly lower than the level of the sub-groups.