Application of the even deduction rule in case of intragroup transactions booked - by institutions which are parties to the contract - in different amounts

How to apply the even deduction rule stipulated in the Article 5(2) of the Commission Delegated Regulation (EU) 2015/63 and further clarified by the EBA Q&A 2015_1893 (Treatment of specific liabilities - even deduction) in cases where each party books the transaction in different amount?

According to EBA Q&A 2015_1893 (Treatment of specific liabilities - even deduction), the requirement to 1cevenly deduct 1d certain liabilities means that the notional amount of each liability which meets the requirements of Article 5(1) of the DA shall be divided by the number of the institutions which are parties to the contract, on which the liability is based and the resulting amount shall be deducted from the liabilities which constitute the contribution base of each of those institutions. It may happen, that the measurement - and related accounting treatment - of the transaction is different in each counterparty´s books (e.g. bond measured in amortized cost in the issuer´s statement of financial position "SOFP" versus the fair value measurement in the buyer´s SOFP). In such case, two differing amounts resulting from the same transactions need to be treated in line with the requirement of the Delegated Act. Example Bank A has booked a liability of EUR 100 and an asset of EUR 40 both resulting from intragroup transactions eligible for deduction (for simplification there are only two parties to the contract). Then the Bank A reduces (evenly) its contribution base by EUR 50 (liability) and EUR 20 (asset), in total EUR 70, no matter how these transactions are booked by the counterparty. Example Extension If the Bank´s A liability of EUR 100 was a (issued) bond measured in amortized cost, bought by Bank B (e.g. parent) which measures the bond in the fair value of EUR 110, the Bank B reduces the contribution base by EUR 55.