Article 27 2.

the nature, gravity and duration of the infringement, and the severity of the impacts resulting from that infringement;

any investments made and any targeted support provided pursuant to Articles 10 and 11;

any collaboration with other entities to address the impacts concerned;

where relevant, the extent to which prioritisation decisions were made in accordance with Article 9;

any relevant previous infringements by the company of the provisions of national law adopted pursuant to this Directive found by a final decision;

the extent to which the company carried out any remedial action with regard to the subject matter concerned;

the financial benefits gained or losses avoided by the company due to the infringement;

any other aggravating or mitigating factors applicable to the circumstances of the case concerned.