Factors and benchmarks for determining the unfairness of the price include the following:
| (a) | The prices paid to other suppliers of like goods or services, in particular those outside the designated class, and whether such prices are higher; |
| (b) | the magnitude of any differences in prices to other suppliers of like goods or services; |
| (c) | whether reductions in the existing purchasing price are directly or indirectly required from, or imposed on, the supplier; |
| (d) | whether reductions to an existing purchasing price are retrospective, unilateral or unreasonable; |
| (e) | whether costs are directly or indirectly imposed on or required from the supplier which reduce the net price received by the supplier; or |
| (f) | whether the direct or undirect imposition or requirement of costs is retrospective, unilateral or unreasonable. |
