Answer / harihar

it is used to rename .

Eg: if we want to rename PHYSICS THRU BIOLOGY as SCIENCE,
we use this level number.
01 SEM-1
02 MATHS PIC 99.
02 PHYSICS PIC 99.
01 SEM-2.
02 CHEM PIC 99.
02 BIOLOGY PIC 99.


for this,.
66 SCIENCE RENAMES PHYSICS THRU BIOLOGY.

It will give us a new group named SCIENCE.

Answer / reddy

Renames clause nothing but RE-GROUPING the elementry data items(variables)
real time also same

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