EBU Single Rulebook Q&A 23 December 2019 2019_5061 Counterparty breakdown - classification based by immediate counterparty

What is definition of jointly incurred exposures for the purposes of FinREP (Annex V par. 43) ? Are there examples? Can guarantors be regarded as obligors and thus the exposures guaranteed by them as jointly incurred exposures? In accordance with articles 43, 44 of ITS for FinREP:

43. The counterparty sector allocation shall be based exclusively on the nature of the immediate counterparty.