I think that sort of profit reporting is similar to the games amazon plays - pick the lowest reported profit your investors will stomach, and make sure to spend

I think that sort of profit reporting is similar to the games amazon plays - pick the lowest reported profit your investors will stomach, and make sure to spend enough money on other stuff to make your profit equal that number. If VW experienced a relatively small drop in car sales, they could just stop plowing money into vanity projects like Bugatti or various other long-term R&D to maintain their 2% margin.