139ZA.— (1) In preparing guidance materials or advisory notices under section 139Z, the Commission shall have regard in particular to—

(a) Article 28b of the Directive,

(b) the desirability of services having transparent decision-making processes in relation to content delivery and content moderation,

(c) the impact of automated decision-making on those processes,

(d) the need for any provision to be proportionate having regard to the nature and the scale of the services concerned,

(e) levels of availability of any online content, and of age‑inappropriate online content, on relevant online services,

(f) levels of risk of exposure to harmful online content, or of exposure of children to age-inappropriate online content, when using relevant online services,

(g) levels of risk of harm, and in particular harm to children, from the availability of such content or exposure to it,

(h) the rights of providers of relevant online services and of users of those services, and

(i) the e-Commerce compliance strategy prepared under section 139ZF.]