Overflow occurs when the magnitude of a number exceeds the range allowed by the size of the bit field. The sum of two identically-signed numbers may very well exceed the range of the bit field of those two numbers, and so in this case overflow is a possibility.
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The two security regulations the PCI enforce in regards to
electronic banking are an external Qualified Security Assessor (QSA) or by a
firm specific Internal Security Assessor that creates a Report on Compliance
for organizations handling large volumes of transactions, or by Self-Assessment
Questionnaire (SAQ) for companies handling smaller volumes.