If a corporation obtains funds fraudulently, then the penalty should take into account the corporation's use of those funds during the time it held them.
Principle
If a corporation obtains money by fraud, then when we punish that corporation, we need to figure out how much they profited off that fraud-money so that our penalty is at least that large financially.
Evaluate
The question stem isn't saying to conform to the Principle cited above, rather the principle illustrated above, which indicates that LSAT wants us to do some abstraction.
What was this principle basically saying?
It was saying that thieves shouldn't be able to profit off stolen money. If we're penalizing these thieves, we should make sure they don't come out with a net financial gain (i.e. if a company steals $10 million and invests it, making $2 million, then our penalty to that company must be to get the $10 million back as well as at least the $2 million they made off that money)
Goal
Let's get slightly more general with our pre-phrase:
If you're punishing someone who did something wrong, the punishment should cancel out whatever gain that person attained by doing the wrong-thing.