a. the seriousness of the infringement, b. the degree of guilt, c. whether repeated infringements are involved, d. whether the undertaking using guidelines, instruction, training, controls or other measures could have prevented the infringement, e. whether the undertaking has had or could have obtained any advantage from the infringement, f. whether the infringement was committed to further the interests of the undertaking, g. whether other sanctions as a result of the infringement were imposed on the undertaking or any person acting on its behalf, h. the financial capacity of the undertaking, and i. the preventive effect.