Which partsdo you have to define for each step of the substitution?

"Organizational Assignments and Process Integration "

"You want to create substitution in Financial Accounting.

Which partsdo you have to define for each step of the substitution? Note: There are 2 correct answers to this question."
A . Prerequisite statement
B . Substitution values
C . Check statement
D . Callup point

Answer: A,B