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Source "requirement" issues can be directly provided (within section C) using the requirement fields configured in the Basic tab or the JQL written in the Advanced tab.

By default, the Basic tab provides the following fields: 

• Fix Version: Version assigned to requirements
• Sprint (Only if Jira Software is installed): Sprint assigned to requirements
• Component: Components assigned to requirements
• Status: The workflow status
• Resolution: The workflow resolution
• Contains text: Filter requirements by text

By clicking on More, it's possible to manage which fields will be used to filter the requirements:

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