(b) Factors to consider in determining amount of penalties and assessments. In determining an appropriate amount of any civil penalty and, if appropriate, any assessment, the presiding officer and, upon appeal, the Director or designee thereof, shall consider and state in his or her opinion any mitigating or aggravating circumstances. The amount of penalties and assessments imposed shall be based on the presiding officer's and the Director's or designee's consideration of evidence in support of one or more of the following factors:

1. (1) The number of false, fictitious, or fraudulent claims or statements;
2. (2) The time period over which such claims or statements were made;
3. (3) The degree of the respondent's culpability with respect to the misconduct;
4. (4) The amount of money or the value of the property, services, or benefit falsely claimed;
5. (5) The value of the actual loss to FHFA as a result of the misconduct, including foreseeable consequential damages and the cost of investigation;
6. (6) The relationship of the civil penalties to the amount of the loss to FHFA;
7. (7) The potential or actual impact of the misconduct upon public health or safety or public confidence in the management of FHFA programs and operations, including particularly the impact on the intended beneficiaries of such programs;
8. (8) Whether the respondent has engaged in a pattern of the same or similar misconduct;
9. (9) Whether the respondent attempted to conceal the misconduct;
10. (10) The degree to which the respondent has involved others in the misconduct or in concealing it;
11. (11) If the misconduct of employees or agents is imputed to the respondent, the extent to which the respondent's practices fostered or attempted to preclude the misconduct;
12. (12) Whether the respondent cooperated in or obstructed an investigation of the misconduct;
13. (13) Whether the respondent assisted in identifying and prosecuting other wrongdoers;
14. (14) The complexity of the program or transaction, and the degree of the respondent's sophistication with respect to it, including the extent of the respondent's prior participation in the program or in similar transactions;
15. (15) Whether the respondent has been found, in any criminal, civil, or administrative proceeding, to have engaged in similar misconduct or to have dealt dishonestly with the Government of the United States or of a State, directly or indirectly;
16. (16) The need to deter the respondent and others from engaging in the same or similar misconduct;
17. (17) The respondent's ability to pay; and
18. (18) Any other factors that in any given case may mitigate or aggravate the seriousness of the false claim or statement.