The registrant shall immediately, within one business day, notify the state board of pharmacy of any theft or significant loss of controlled substances. This report may be     telephoned, faxed, or electronic mailed to the state board of pharmacy. In addition, significant loss has been further defined to include a list of factors that are relevant in deciding whether a loss was significant. This list is as follows:

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1.    The actual quantity of controlled substances lost in relation to the type of business; 2.    The specific controlled substances lost; 3.    Whether the loss of the controlled substances can be associated with access to those controlled substances by specific individuals, or whether the loss can be attributed to unique activities that may take place involving the controlled substances; 4.    A pattern of losses over a specific time period, whether the losses appear to be random, and the results of efforts taken to resolve the losses; and, if known 5.    Whether specific controlled substances are likely candidates for diversion; and

6.    Local trends and other indicators of the diversion potential of the missing controlled substance.