"Unbundling Fund Transfers" from an MNC and to Its Affiliates

"Unbundling fund transfers" from an MNC and to its affiliates refers to the following activity:

A) instead of lumping all costs into a single transfer price, for the MNC (parent firm) to recognize the cost of the physical good and each service separately that it provides to its affiliates.
B) in addition to charging for the cost of the physical good, for the parent firm to charge for technical training of the affiliates' staff, cost of worldwide advertising, royalty, licensing fee, and technology, whenever applicable, to facilitate for the MNC to present and support to the taxing authority of a host country that each charge is legitimate and can be well substantiated.
C) used for removing blocked funds from a host country that is enforcing foreign exchange restrictions.
D) all of the above