Super priority: In a chart of accounts merge, you can specify the source chart of accounts (for each target chart of accounts) that you want to have priority in the mapping view "Specify accounts and chart of accounts for conversion" at the highest level ("Central chart of accounts conversion"). If two records are to be merged and if the prio indicator at account/cost element level and the B segment prio control do not define clearly which record will take priority, the program checks if one of the two records that will be merged belong to the chart of accounts that has 'super priority'. If this is the case, the settings of this record will take priority.
The super priority is particularly useful for merges with regard to tables that have only a chart of accounts field, but no account/cost element field as well as tables for whose accounts/cost elements it is not defined which record will take priority (because the prio indicator was not set).
Hierarchy 
DMIS (Software Component) DMIS 2011_1
CA-GTF-BS (Application Component) Business Application Support
CNV_20100 (Package) CNCC: Chart of accounts conversion
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