1. Competent authorities, when determining the type and level of an administrative penalty or other administrative measure to be imposed in accordance with Article 111, shall take into account all relevant circumstances, including, where appropriate:
(a) the gravity and the duration of the infringement;
(b) whether the infringement has been committed intentionally or negligently;
(c) the degree of responsibility of the natural or legal person responsible for the infringement;
(d) the financial strength of the natural or legal person responsible for the infringement, as indicated by the total turnover of the responsible legal person or the annual income and net assets of the responsible natural person;
(e) the importance of the profits gained or losses avoided by the natural or legal person responsible for the infringement, insofar as those can be determined;
(f) the losses for third parties caused by the infringement, insofar as those can be determined;
(g) the level of cooperation of
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