Section 12(2)(b) in The Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017
(b)the consequences and impact of the alleged contravention, including -(i)unfair advantage gained by the notice as a result of the alleged contravention;(ii)loss caused, or likely to be caused, to clients or any other person as a result of the alleged contravention; and(iii)the conduct of the notice after the occurrence of the alleged contravention, and prior to the alleged contraventions.