the name and address of the person to whom it is addressed;

details of the notice of intent given to the person;

whether the Commissioner received oral or written representations in accordance with the notice of intent;

the reasons why the Commissioner proposes to impose the penalty (see sub-paragraph (2));

the reasons for the amount of the penalty, including any aggravating or mitigating factors that the Commissioner has taken into account;

details of how the penalty is to be paid;

details of the rights of appeal under section 162;

details of the Commissioner's enforcement powers under this Schedule.

a description of the circumstances of the failure, and

where the notice is given in respect of a failure described in section 149(2), the nature of the personal data involved in the failure.