CCS knew, before legal correspondence came in from Taulia, that Greensill Capital was listed as a financial backer—the guarantor—to the Taulia bid. CCS agreed that if there 11 C&AG’s Report, para 12, Figure 1 12 C&AG’s Report, para 2.21 13 Qq 55–56 14 Qq 57–58 12 The pharmacy early payment and salary advance schemes in the NHS was anything it could have done better as an organisation, it would be the documentation of its consideration around whether there were any conflicts at that point. This was not documented.15