Section 28. Factors in determining whether a penalty shall be imposed on an enterprise

In determining whether an enterprise shall be penalised pursuant to section 27, and in assessing the penalty, considerations shall include
  1. a.
    the preventive effect of the penalty,
  2. b.
    the severity of the offence, and whether a person acting on behalf of the enterprise has acted culpably,
  3. c.
    whether the enterprise could have prevented the offence by use of guidelines, instruction, training, checks or other measures,
  4. d.
    whether the offence has been committed in order to promote the interests of the enterprise,
  5. e.
    whether the enterprise has had or could have obtained any advantage by the offence,
  6. f.
    the financial capacity of the enterprise,
  7. g.
    whether other sanctions arising from the offence are imposed on the enterprise or a person who has acted on its behalf, including whether a penalty is imposed on any individual person, and
  8. h.
    whether agreements with foreign states prescribe the use of enterprise penalties.