Aggravating factors

These may include:

  • attempts to conceal the misconduct
  • substantial harm caused to the integrity or confidence of markets; and/or
  • the offence being committed across borders or jurisdictions.

Mitigating factors

These may include:

  • victims being voluntarily reimbursed/compensated
  • there being no actual loss to victims: and/or
  • early active co-operation with the authorities (particularly in complex cases).