If this is not practicable because, inter alia, such prices or costs do not exist or are unreliable, then the appropriate benchmark should be determined by resorting to terms and conditions in other markets.
Mura bhfuil an méid sin praiticiúil toisc, inter alia, nach ann do phraghsanna nó do chostais den sórt sin nó toisc nach bhfuil siad iontaofa, ba cheart an tagarmharc iomchuí a chinneadh mar sin trí théarmaí agus coinníollacha i margaí eile a úsáid.