When preparing the financial plan, the Authority must consider—
| (a) | the need for high standards of maritime safety; |
| (b) | the need for a high standard of protection for the marine environment; |
| (c) | objectives in legislation and government policies; |
| (e) | any payments by the State to the Authority to fund functions referred to in paragraph (g); |
| (f) | the need to maintain a reasonable level of reserves, having regard to estimated future infrastructural requirements; |
| (g) | the need to earn a reasonable rate of return on the Authority’s assets, including assets wholly or principally used in the performance of functions that are directly funded by the State; and |
| (h) | any other commercial consideration the Authority considers appropriate. |
