We need first to establish whether the target of the verb are contract penalties: prima facie unenforceable in Eng./Can.? law or liquidated damages for contract breach which are enforceable as a 'genuine pre-estimate of loss'.

On the hunch this is a straight (BE) apportionment/(AE) allocation scenario, I - as a non-Dutch/Belgian-Flemish/-Afrikaans interloper - have looked at the persuasive 4 discussion entries so far and wonder why no one else has plucked up the 'Dutch courage' to post an answer.