According to Q&A 2013_565, the supporting factor treatment applies to positions irrespective of whether or not CRM with substitution effects were applied. In other words, while CRM techniques with substitution effects can lead to exposures being reassigned to another exposure class for reporting purposes, this does not mean they are excluded for the purposes of the SME supporting factor treatment. With regard to the example given in the question, the part of the exposure which is secured by a guarantee is reassigned to and reported in the exposure class of the protection provider. In accordance with point 44 of Annex II of Regulation (EU) No. 680/2014 - ITS on Supervisory reporting, this implies that the respective part of exposure is also reported in row 030 of that exposure class from column 100 in C 07.00 onwards. The unsecured part remains in one of the exposure classes retail, corporates or secured by mortgages on immovable property. Both parts of the exposure are weighted with the SME Supporting Factor to calculate the risk weighted exposure amounts.