English to Russian Bus/Financial Finance (general)

Из договора, определение IFRS EBITDA:
IFRS EBITDA means, in respect of a Group Member, the net financial results of that Group Member for the Financial Year ending...

plus...............

plus..............

less..............

plus any One-Off and Non-Recurring Items in respect of that Financial Year...

plus any Group cost allocations and recharges which are not at arms-length basis,

and, in each case, to the extent added, deducted or taken into account, as the case may be, for the purposes of determining the results of the Group before taxation, and provided that IFRS EBITDA shall be calculated on a pro forma basis taking into account any acquisitions and disposals made during the previous Financial Year;

Не понимаю, как распределение и recharges расходов может осуществляться "иначе чем на рыночных условиях" (не на рыночных условиях)? Это же не сделки?