(1) The Assessor shall determine the fair and reasonable amount of compensation, if any, payable to each creditor who applies for compensation.

(2) The Assessor shall, in determining the amount of compensation referred to in subsection (1), have regard to -

(a) the financial obligation of the transferor to the creditor,

(b) the dividend that the creditor received on the winding-up of the transferor,

(c) the dividend that it is likely that the creditor would have received had a winding-up order been made instead of the transfer order,

(d) whether a financial incentive was provided under section 46,

(e) whether financial support (within the meaning of the Act of 2008) or any other financial assistance, investment or guarantee was provided to the transferor by the State at any time,

(f) whether it was reasonable in all the circumstances for the creditor to have undertaken the financial obligation with the transferor, having regard to the financial position of the transferor at that time,

(g) whether the financial obligation of the creditor was undertaken before or after the passing of this Act,