The years 2005 to 2008 appeared to be representative years for establishing a target profit, as they were neither affected by the economic crisis, which impacted the sector strongly as from 2009, nor were they characterised by exceptionally favourable market circumstances.
Il ressort pourtant clairement de l'arrêt EFMA susmentionné que pendant la période considérée, aucune année ne pouvait entrer en ligne de compte pour l'établissement du bénéfice cible.