  In this paper we consider a trading strategy, which consists in buying or
selling a financial instrument when the smoothing, non-causal FIR (Final
Impulse Response) filter output attains a local minimum or maximum,
respectively. Upon tis assumption the goal of this paper is to determine the
'best' non-causal smoothing FIR filters, which provide maximum value of the
return from the market. The assumed non-causality is obtained by advancing the
output signal to compensate for the delay introduced by the a priori known
filter. The best result were obtained for the impulse response given by the
Pascal triangle and the family of symmetric power triangles, both for the case
of trading with, and without the transaction fee. It was found that the
transaction fee dramatically reduces a possible net return from the market, and
therefore should not be omitted in market analyzes.
