EBU Single Rulebook Q&A 9 September 2015 2015_2283 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&A2015_1893(Treatment of specific liabilities - even deduction) in cases where each party books the transaction in different amount?