This pattern has to be implemented with a combination of a concurrence-like expressions and two or more 'if' expressions.
A concurrence-like expression is a expression that, like concurrence, applies all its children conccurrently (the merge behaviour is different from one to the other though).
<concurrence>
<if>
<equals field-value="__subject__" other-value="credit approval" />
<participant ref="reviewer-a" />
</if>
<if>
<equals field-value="category" other-value="new plant" />
<participant ref="reviewer-b" />
<participant ref="reviewer-c" />
</if>
</concurrence>
Note that in this example, the first 'if' expression has no else child, it is optional.