Taking it a step further, will you get a fine-back as a reward for breaking the law if your accountants manage to declare negative income? I think the GP meant

Taking it a step further, will you get a fine-back as a reward for breaking the law if your accountants manage to declare negative income? I think the GP meant that you should see the fine in relation to the net income, rather than that the fine should be computed in terms of the net income. E.g. if a company has 100b revenue and a net income of 4b, then a 1.3b fine has a large impact. If a company has a net income of 50b, then 1.3b is peanuts. (I don't necessarily agree, but just elaborating what they probably meant.)