The measures in the business reorganisation plan referred to in I of Article L. 613-55-8 shall be based on realistic assumptions regarding the economic and financial environment in which the person referred to in I of Article L. 613-34 is to operate.
The business reorganisation plan shall take particular account of the existing situation and the outlook for the financial markets. It shall include optimistic and pessimistic assumptions to identify the main vulnerabilities of the person in question. These assumptions are compared with appropriate sector indicators.