Developing an accurate picture of the offender’s financial circumstances is crucial to achieve equalization of impact of the fine. It is necessary to achieve an efficient use of financial information regarding the offender. The unit of the fine should encompass the entire wealth of the offender and not only his or her personal income. Actually, determining the offenders’ ability to pay has often been considered in itself a major obstacle to the implementation of the day-fine system, a fact that has undercut the theoretical benefits of this form of punishment. In serious cases, the impact must be clearly felt, perhaps demanding some modification of spending habits. The fine has to have a ‘bite’ but should not cause financial hardship. Whenever an offender is unable to pay immediately without suffering such hardship, payment of the fine by instalments should be allowed. If the offender’s circumstances change after receiving the sentence, the fine amount needs to be altered accordingly.