159In that regard, it should be born in mind that one of the principles laid down in point 13 of the 2004 Guidelines is that an undertaking in difficulty which belongs to a group is prohibited from benefiting from rescue or restructuring aid where its difficulties are not intrinsic and are the result of an arbitrary allocation of costs within the group or where the group has the means to resolve those difficulties on its own. The objective of that prohibition is therefore to prevent a group of undertakings from having the State bear the cost of a plan for the restructuring of one of the undertakings belonging to the group, when that undertaking is in difficulty and the group itself has created those difficulties or has the means to deal with them on its own.