the level of cooperation of the responsible person with the competent authority, without prejudice to the need to ensure disgorgement of profits gained or losses avoided by that person;
leibhéal comhair an duine atá freagrach leis an údarás inniúil, gan dochar don ghá atá le forghéilleadh na mbrabús a ghnóthaigh an duine sin, nó le forghéilleadh na gcaillteanas a sheachain an duine sin, a áirithiú;