Let's create (via transaction SE11) a new structure ZCONTEXT_SUBTOTALS_2_LVL_2_ROW in the ABAP-dictionary:
Create a new table type ZCONTEXT_SUBTOTALS_2_LVL_2_TAB based on structure ZCONTEXT_SUBTOTALS_2_LVL_2_ROW :
Create a new structure ZCONTEXT_SUBTOTALS_2_LVL_1_ROW :
Create a new table type ZCONTEXT_SUBTOTALS_2 based on structure ZCONTEXT_SUBTOTALS_2_LVL_1_ROW (this table type will be a context) :