[IBIS] Off-Diagonal Terms In Resistance Matrix

Dear Experts,
I'm a little bit confused about the physical meaning of the off diagonal 
terms in the resistance matrix

Is it a mutual resistance such that a dc current flowing in one condutor 
will cause a voltage on another conductor?
Or it is just representing leakage current between conductor?

Then, what is  the equivalent circuit for such an off diagonal term in 
the resistance matrix?

Thanks in advance,
Yasser Sabry

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