justify why the measure is proportionate (i.e. why the non-market-based measure is the least restrictive means to achieve the intended effect);
tabhair údar maidir le cén fáth go bhfuil an beart comhréireach (i.e. an fáth gurb é an beart seo nach bhfuil margadhbhunaithe an bealach chun an éifeacht atá beartaithe a bhaint amach lena laghad srianta is féidir);