Refer to the exhibit.

 Incident Creation in FortiSIEM: Incidents in FortiSIEM are created based on specific patterns and conditions defined within the system.

 Group By Function: The "Group By" section in the "Edit SubPattern" window specifies how the data should be grouped for analysis and incident creation.

 Impact of Grouping: The way data is grouped affects the number of incidents generated. Each unique combination of the grouped attributes results in a separate incident.

 Exhibit Analysis: In the provided exhibit, the "Group By" section lists "Reporting Device," "Reporting IP," and "User." This means incidents will be created for each unique combination of these attributes.

 References: FortiSIEM 6.3 User Guide, Rule and Pattern Creation section, which details how grouping impacts incident generation.