(1) Accreditation of a person as a certification provider is only valid when carried out by—
(a) the Commissioner, or
(b) the [UK national accreditation body].
(2) The Commissioner may only accredit a person as a certification provider where the Commissioner—
(a) has published a statement that the Commissioner will carry out such accreditation, and
(b) has not published a notice withdrawing that statement.
(3) The [UK national accreditation body] may only accredit a person as a certification provider where the Commissioner—
(a) has published a statement that the body may carry out such accreditation, and
(b) has not published a notice withdrawing
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This Practice Note explains certain common financial covenants used in commercial finance transactions including:•minimum net worth test•gearing ratio•leverage ratio (or debt to equity ratio)•current ratio (or acid test ratio)•cashflow ratio•interest cover ratio, and•loan to value ratioIt explains:
What is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of action and the parties, which disposes, with finality, of a matter decided so that it cannot be re-litigated by those bound by the judgment, except on appeal.Final judgments by
Tipping off and prejudicing an investigationIt would undermine the benefit to the authorities if, a suspicious activity report (SAR) having been made, the alleged offender were to be made aware of the interest in their activities so that they could take steps to cover up their misdeeds or disappear.
Express and implied contractual terms distinguishedContractual terms may be either express or implied:•express terms—are terms which are actually recorded in a written contract or openly expressed in an oral contract at the time the contract is made (or there may be a combination of written and oral
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