LEVEL NUMBER:

A level number is a two-digit number starting from 01. Single-digit numbers are written in a two-digit form with a 0 or space preceding them. The most inclusive group must have the level number 01. The first subdivision can have any level number between 02 and 49.

Example: 1

01 DATE

05 DAY

05 MONTH

05 YEAR

Example: 2

01 PAY

02 GROSS-PAY

03 BASIC

03 DEARNESS

03 HOUSE-RENT

02 DEDUCTIONS

03 PE-DEDUCT

03 IT-DEDUCT

02 NET-PAY

DATA DESCRIPTION ENTRIES:

A data description entry describes a data item. It consists of a level number, data name (or FILLER) followed by a number of optional clauses terminated by a period.