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| (145) | The comparator-based methods rest on the assumption that the reference period or market is sufficiently similar, in particular with respect to market characteristics that are relevant for profit margins, such as the level of competition in the market or the cost structure of the suppliers. This assumption is not easily verified, as a large number of factors and strategic decisions are likely to determine a firm's margins.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.