BDS-1000 Dossier - Currys plc

Key Findings

• Economic: Currys is a confirmed enterprise customer of Centrical (Tel Aviv-headquartered workforce-performance SaaS) deployed across its Loughborough contact centre and expanded under the internal “Pitch” initiative; and of Verint (retains a Herzliya R&D centre of ~200 staff) for queue management - Currys is the buyer in both relationships.¹²³
• Political: In February 2025 Currys discontinued the Palestinian flag from its staff badge scheme following UKLFI correspondence asserting breach of UK Equality Law; this contrasts with its named, morally explicit March 2022 public statement and £100,000 donation in response to Russia’s invasion of Ukraine.⁴⁵⁶
• Not found: No defence contracts, Israeli state supply relationships, or settlement operations identified; Military and Digital both scored 0.00; no Israeli operational presence documented.

Target Profile

Key Facts:

• Former names: Dixons Carphone plc (2014–2021); Dixons Stores Group (pre-2014)
• Stock listing: London Stock Exchange (LSE: CURY), FTSE 250 constituent
• Geographic footprint: United Kingdom, Republic of Ireland, Norway, Sweden, Denmark, Finland (Nordics operated under the Elkjøp brand)
• Store count: ~710 physical stores (UK & Ireland) as of FY2023/24

Executive Summary

Currys plc is a specialist consumer electronics and domestic appliances retailer operating approximately 710 stores across the United Kingdom and Ireland, supplemented by e-commerce channels and a Nordic retail operation (Elkjøp) covering Norway, Sweden, Denmark, and Finland.⁶⁷ The company was constituted through the 2014 merger of Dixons Retail plc and Carphone Warehouse Group plc and rebranded from Dixons Carphone plc to Currys plc in August 2021.⁸ It divested its final international retail subsidiary, Kotsovolos (Greece), in 2023.⁹ Currys holds no manufacturing operations at any point in its publicly documented history; its commercial role is exclusively that of a retailer and servicer of third-party branded goods.⁶⁷

The strongest documented vectors in the four domain audits are concentrated in Economic and Political. In Economic, the audit identifies a small set of third-party procurement relationships with Israeli-origin or Israel-linked vendors - most substantively the Centrical workforce-performance SaaS platform (Tel Aviv-headquartered, deployed across Currys’ Loughborough contact centre and expanded under the internal “Pitch” initiative),¹²¹⁰ and a Verint Queue Management deployment (Verint retains a Herzliya R&D centre of around 200 staff).¹¹³ The audit also flags the structural possibility that Israeli-headquartered brands such as SodaStream and Keter Group products may appear in Currys’ general merchandise range, but no Currys-specific procurement contract is publicly filed for these brands.^8121314 In Political, the audit documents the February 2025 Palestine badge incidents at Currys Cambridge and Hemel Hempstead branches, the company’s subsequent discontinuation of the Palestinian flag from its staff badge scheme following UK Lawyers for Israel (UKLFI) correspondence, and the absence of any corporate statement on the Gaza conflict - a silence made conspicuous by comparison with Currys’ named, morally explicit March 2022 response to the Russian invasion of Ukraine.⁶⁷⁴⁵

What is NOT supported by evidence is equally important. The Military audit returns no public evidence of any defence contracting, dual-use product line, mil-spec variant, settlement-construction equipment, supply-chain integration with Israeli defence primes, base services, munitions activity, or UK export licensing record involving Currys plc.^673115161718 The Digital audit returns no public evidence of Currys providing surveillance, biometric, cloud, AI, or offensive cyber capability to the Israeli state, military, or security services; the two Israel-linked vendors identified (Verint, Centrical) are recorded as customer relationships in which Currys is the buyer, not the provider.^6113121019 No public evidence was identified of Currys operating any retail, franchise, R&D, or data-centre presence within Israel.⁷¹⁷

The resulting score is BRS 139, Tier E (Minimal). V_MAX is 2.00, driven by Political; the sum of the remaining three domains is 1.10. The dossier’s central finding is that Currys plc is a UK retailer with no operational footprint in Israel, no defence or surveillance nexus, and a narrow, third-party-mediated set of commercial ties to Israeli-origin technology vendors - ties that are real but limited in scale and directionality.

Timeline of Relevant Events

Corporate Overview

Currys plc is an independent publicly listed company on the London Stock Exchange (ticker: CURY), constituent of the FTSE 250 Index, with no parent company and no private equity sponsor as of 2025.⁷²³ The group was constituted through the 2014 merger of Dixons Retail plc and Carphone Warehouse Group plc and rebranded from Dixons Carphone plc to Currys plc in August 2021.⁸ It divested its final international retail subsidiary, Kotsovolos (Greece), in 2023.⁹²¹

The company’s commercial activities are confined to the retail and servicing of third-party branded goods - computing, telecommunications, audio-visual, domestic appliances - together with associated services including installation, repair, device insurance, and mobile network operations through iD Mobile.⁶²⁴ Currys holds no disclosed manufacturing operations at any point in its publicly documented history.⁶⁷

Subsidiaries and operating entities. Currys plc uses its wholly-owned subsidiary DSG Retail Limited (Companies House number 00504877, registered address 1 Portal Way, Acton, London W3 6RS) as the primary legal trading and import entity in the UK.¹¹ DSG Retail Limited is the entity that appears in consumer-facing legal documents, warranty terms, ICO enforcement actions, and UK customs declarations, and bears direct legal importer-of-record liability for goods brought across the UK border.¹¹¹⁵²⁴ In Nordic markets, the equivalent operating subsidiary is Elkjøp Nordic AS, a wholly-owned entity operating across Norway, Sweden, Denmark, and Finland.⁷

Israeli entities and franchise relationships. No public evidence was identified of Currys plc operating offices, retail locations, warehouses, data centres, or support centres within Israel or the occupied territories.⁷²⁵ Currys’ disclosed operational geographies are the United Kingdom, Republic of Ireland, Norway, Sweden, Denmark, and Finland; Israel does not appear as a named operational geography in any reviewed Currys corporate document.^7172627 No franchise, dealership, or licensing arrangement connecting Currys to an Israeli counterparty has been identified.

Ownership structure. Currys plc has no Israeli state, Israeli sovereign wealth fund, or Israeli-domiciled corporate entity in its ownership structure.²³²⁸ Principal institutional shareholders are global diversified asset managers including RWC Partners, Schroder Investment Management, BlackRock, The Vanguard Group, Cobas Asset Management, Artemis Investment Management, and Ruffer LLP.²³²⁸ None are Israeli-domiciled or Israeli state-linked entities.

Domain Summaries

Military: Military

Mechanism of Involvement

The Military audit returns no public evidence of any direct defence contracting, dual-use product line, mil-spec variant, settlement-construction equipment, supply-chain integration with Israeli defence primes, base services, munitions activity, or UK export licensing record involving Currys plc.^673115161718 Currys does not appear in any publicly accessible Israeli Ministry of Defence procurement register, IDF tender announcement, Israel Prison Service supply record, or Israel Border Police framework agreement.⁶⁷¹⁵ Review of SIBAT-adjacent public materials and international defence exhibition catalogues - including DSEI, Euronaval, and Milipol exhibitor records - returns no listing for Currys plc or any predecessor entity.¹⁵

Currys plc does not manufacture any products. Its commercial role is exclusively that of a retailer and servicer of goods produced by third-party original equipment manufacturers.⁶⁷ Its legacy own-brand portfolio - historically operating under the “Matsui” label and comprising ancillary accessories - consists entirely of civilian-specification consumer goods with no disclosed mil-spec or ruggedised variants.⁶ The product portfolio does not include heavy construction machinery, earth-moving equipment, specialised vehicles, engineering plant, or any category of infrastructure equipment.⁶⁷

UK Export Control Joint Unit (ECJU) published licensing datasets, annual statutory reports, and parliamentary written answers regarding export licences for Israel do not reference Currys plc as an applicant or holder of any standard individual export licence (SIEL), open individual export licence (OIEL), or open general export licence (OGEL).^3162618 The UK government’s September 2024 partial suspension of arms export licences to Israel concerned specific defence manufacturing licence categories and did not involve Currys plc.¹⁷

Counter-Arguments and Evidence Limits

The strongest defence available to Currys on the Military dimension is straightforward and well-supported by the audit record: Currys is a downstream consumer retailer with no manufacturing capability, no defence product line, no mil-spec variants, no infrastructure equipment category, and no presence in any defence trade directory or procurement register. The audit’s “No public evidence identified” findings are not gaps in the search but reflect the structural absence of any relevant product category or business line within Currys’ operations. The company’s Modern Slavery Act Transparency Statement 2023/24 discloses supply chain due diligence processes focused on its consumer electronics supplier base, with no defence-related supply chain exposure disclosed.¹²

The principal evidence limit is the standard procurement-transparency constraint applicable to any private-sector retailer: vendor relationships below the level of named, publicly announced partnerships are not in the public domain, and the full security/IT vendor stack - including sub-vendors specified by integrators - is undisclosed. However, this constraint applies to the Digital and Economic domains rather than to Military, where the audit’s negative findings are anchored in the absence of any relevant product category rather than in undisclosed vendor relationships.

Named Entities and Evidence Map

No named entities are identified in the Military audit. The audit’s findings are uniformly negative across all sub-vectors: direct defence contracting, dual-use products, heavy machinery, supply chain integration with defence primes, logistical sustainment, munitions and weapons systems, export licensing, and civil society scrutiny.^{672911312101915121322303132161733201418}

Digital: Digital

Mechanism of Involvement

The Digital audit identifies two vendors with Israeli founding heritage or substantial Israeli operations documented in public sources as suppliers to Currys. In both cases the direction is Currys as the customer procuring a commercial product - not Currys providing technology to any Israeli entity.

Verint Systems published case-study material naming Currys (and its predecessor Dixons Carphone) as a customer for its Queue Management software supporting curbside/Buy-Online-Pickup-In-Store check-in across Currys stores.¹¹³ Verint is headquartered in Melville, New York, and is a US-incorporated company, but it has Israeli founding heritage (originating from Comverse) and retains a significant R&D centre of around 200 staff in Herzliya, Israel.¹² In February 2021 Verint completed the spin-off of its intelligence/cyber business as Cognyte Software Ltd (Nasdaq: CGNT), an Israel-registered entity; post-spin-off Verint trades as a pure-play customer-engagement vendor while the defence/intelligence activities sit in the separate Cognyte company.¹⁰¹ The Currys relationship is with the customer-engagement Verint entity.

Centrical (previously GamEffective) - Centrical’s 2025 Customer SELECT Award materials name Currys as a customer, citing deployment of its AI-powered workforce performance-management, learning and coaching platform at Currys’ Loughborough contact centre.¹⁹¹⁵ Centrical was founded in 2013 by Gal Rimon and maintains its principal offices in New York and Israel.²⁴

The audit identifies no public evidence of Currys providing surveillance technology, data, software, cloud capacity, or digital services to the Israeli state, military, or security services - the directionally serious Digital case.⁶¹¹³ No public evidence was identified of Currys operating, leasing, or co-locating data-centre infrastructure within Israel; Currys’ disclosed cloud strategy centres on Microsoft Azure (a US-entity relationship), migrating nine UK data centres to Azure.⁶⁴ Project Nimbus is not applicable: Currys is neither a participant nor a sub-provider in the Israeli-government cloud contract.⁶⁴

Counter-Arguments and Evidence Limits

The strongest defence available to Currys on the Digital dimension is that the two Israel-linked vendors identified (Verint, Centrical) are inbound procurement relationships in which Currys is the customer, not the provider. The audit explicitly records that “Currys is the customer; Verint is the vendor” and “Currys is the customer; Centrical is the vendor.”¹¹³¹⁹ The directionally serious Digital case - provision of surveillance, digital, data, or cyber technology to the Israeli state, military, or security services - returns no qualifying evidence.⁶¹¹³

The audit also notes that US-entity relationships (Microsoft, Salesforce, Stripe, Databricks) are not Israeli-origin and are recorded only for completeness, including where such a US vendor maintains an office in Israel.^674592912 No transitive guilt is imputed: a vendor’s other clients, its founders’ backgrounds, or a parent group’s separate activities are not attributed to Currys.

The principal evidence limit is the procurement-transparency constraint: Currys is a private-sector retailer not subject to UK public-procurement disclosure obligations, and the full security/IT vendor stack - including sub-vendors specified by integrators Accenture/Avanade or LTIMindtree - is undisclosed. This is the principal evidence gap in this domain. The audit also flags as an unresolved line of inquiry (not a finding) the question of whether Currys data is processed through Israeli-located infrastructure of US vendors that maintain Israel offices (Databricks Herzliya, Microsoft Israel R&D).²⁹³²

Named Entities and Evidence Map

Economic: Economic

Mechanism of Involvement

The Economic audit identifies a small set of third-party procurement relationships with Israeli-origin or Israel-linked vendors, most substantively the Centrical workforce-performance SaaS platform. Centrical is an Israeli-founded company with R&D operations headquartered in Tel Aviv, Israel, and a commercial presence in New York; its founder and CEO is Gal Rimon.¹⁹ Currys contracted Centrical for deployment across its retail stores and contact centre operations, with the initial deployment at Currys’ Loughborough contact centre used for real-time performance management and coaching of customer-facing staff.¹ Following reported operational success, Currys expanded the deployment under an internal initiative named “Pitch” to a significantly larger employee base, described in trade press coverage in 2025.¹⁰ Currys was awarded “The Captain” award at the 2025 Centrical Select Awards.² The financial magnitude of the Currys–Centrical contract - subscription value and contract duration - is not publicly disclosed, preventing quantification of the capital flow to the Israeli tech ecosystem generated by this relationship.¹²¹⁰¹⁹

The audit also flags the structural possibility that Israeli-headquartered brands may appear in Currys’ general merchandise range:

• SodaStream: An Israeli-headquartered brand with significant UK retail distribution. As of December 2025, major UK retailers including John Lewis were continuing to stock SodaStream despite ongoing public pressure campaigns.⁸ Currys’ position was not separately reported in that coverage, but SodaStream has been consistently listed in UK electronics and general merchandise retail channels. The prior research memo asserts Currys stocks SodaStream - consistent with known UK distribution footprint - however no Currys-specific procurement contract is publicly filed.¹²¹³ SodaStream relocated its West Bank factory to the Negev in 2015; its current Israeli manufacturing base does not sit within occupied territories per that relocation.²⁰

• Keter Group products: Keter is an Israeli-headquartered conglomerate manufacturing outdoor, storage, and garden products under brands including Allibert and Curver.¹⁴ Whether Currys’ current range includes Keter-branded outdoor or storage lines has not been confirmed from a 2024/25 Currys filing; the prior memo’s claim is plausible given historical catalogue breadth but is unconfirmed at contract level.

• ZAG Industries / Stanley storage products: ZAG Industries is a documented Israeli subsidiary of Stanley Black & Decker manufacturing plastic storage and toolbox products. No Currys-specific ZAG sourcing contract is publicly filed.²²

The audit identifies no public evidence of Currys plc holding direct capital investments - including factories, data centres, logistics hubs, real estate, or acquisitions - within Israel or the occupied territories.^726271118 No public evidence was identified of Currys operating its own R&D facility, technology partnership, innovation lab, or accelerator programme within Israel.⁷ No public evidence was identified of Currys employing staff, registering for corporate or employment tax purposes, or holding regulatory authorisations within the Israeli jurisdiction.⁷²⁶

Counter-Arguments and Evidence Limits

The strongest defence available to Currys on the Economic dimension rests on three points. First, Currys is a structural sector exclusion for the agricultural supply chain vector: the company has no operations in fresh produce, agrifood, cold-chain logistics, or grocery retail in any of its markets, and accordingly has no commercial relationships with Israeli agricultural aggregators including Mehadrin, Hadiklaim, Galilee Export, or any Agrexco successor entity.^{7262734353031} Second, the Centrical relationship is a standard enterprise SaaS procurement - Currys is the customer purchasing a commercial workforce-performance product, not a capital investor in Israeli infrastructure. The distinction between owning R&D infrastructure and being a SaaS customer is material to the capital exposure assessment.⁷ Third, the SodaStream and Keter claims are unconfirmed at contract level: no Currys-specific procurement contract is publicly filed for either brand, and the audit explicitly flags these as plausible but unverified.^8121314

The audit also notes that specific claims in the prior memo regarding named Centrical executives and their Israeli academic or intelligence-affiliated backgrounds are not independently verifiable from publicly available sources and are therefore treated as unverified.¹²¹⁰¹⁹ The Stanley Kalms Foundation grant claims sourced to a single secondary report (Spinwatch/University of Bath) have not been independently confirmed against Charity Commission primary records and are retained as corroborated secondary-source findings pending live verification.⁹²⁹

The principal evidence limit is the absence of publicly filed procurement contracts for the Israeli-origin brands flagged in the audit, which prevents quantification of the Israeli-origin goods exposure within Currys’ product mix. The financial magnitude of the Centrical contract is also not publicly disclosed.

Named Entities and Evidence Map

Political: Political

Mechanism of Involvement

The Political audit identifies three documented vectors: the absence of any corporate statement on the Gaza conflict, the February 2025 Palestine badge incidents, and the Lord Kalms founder-era advocacy heritage.

Absence of corporate statement. No standalone corporate statement from Currys plc addressing the Gaza conflict (October 2023–present) has been identified in any public record, corporate press release archive, or major UK media outlet.⁶⁷⁴⁵ The absence is materially sharpened by comparison with Currys’ documented response to the Russian invasion of Ukraine: on 4 March 2022, Group CEO Alex Baldock issued a named, standalone official press release deploying explicit moral language - characterising the invasion as causing “horror and revulsion,” describing it as “an act of aggression” and “senseless barbarism” - and confirming a corporate donation of £100,000 to the British Red Cross specifically earmarked for Ukraine relief.⁶ Alongside the donation, Currys deployed its mobile network subsidiary iD Mobile to provide free-rated calls and texts to Ukrainian numbers, and free-rated calls, texts, and unlimited data for customers physically present in Ukraine.⁶¹⁵ No equivalent statement, donation earmarking, named leadership communication, or telecommunications relief measure was identified for Gaza or the Occupied Palestinian Territories at any point between October 2023 and April 2026.²⁴⁸

Palestine badge incidents (February 2025). Currys had introduced a national flag badge scheme as part of a DEI/language-identification initiative, allowing staff to display flags representing languages they spoke; Arabic-speaking staff displayed the Palestinian flag under this scheme.⁷⁴ At a Currys Cambridge branch, an Israeli customer refused service from a staff member wearing a Palestinian flag badge, stating the flag was distressing; store management declined to continue serving the customer on those terms and the customer left the store.⁷⁴ At a Hemel Hempstead branch, a Jewish customer objected to a staff member’s Palestinian flag badge and refused service from that employee; the customer photographed the employee’s badge without consent, and store staff reprimanded the customer and ejected them from the premises. Reports from pro-Israel advocacy sources further allege that the staff member followed the customer to the car park and photographed the customer’s vehicle registration plate.⁷⁴ The car-park photograph allegation originates solely from UK Lawyers for Israel (UKLFI); no independent corroboration of this specific detail has been identified.

Following the incidents, UKLFI contacted Currys plc asserting that the Palestinian flag badges breached UK Equality Law by creating a “hostile and intimidating atmosphere for Jewish and Israeli customers.”⁴²² UKLFI is a UK legal advocacy organisation that describes its purpose as combating BDS activity and defending Israeli state interests through legal challenges and correspondence.⁴²² Currys publicly announced it was “reviewing” the badge policy following the complaints and subsequently announced the “discontinuation” of the Palestinian flag from the staff badge scheme.⁷⁴⁵ Official Currys framing characterised the scheme as inclusive: “As part of our commitment to inclusion for both our customers and colleagues, these badges have included world flags to signal languages spoken.”⁷ The company did not publicly characterise the removal as a direct response to UKLFI legal pressure. No evidence has been identified that Currys applied equivalent removal action to any other national flag in the badge scheme during the same period. No employment tribunal claims, union grievances (GMB, Usdaw), or individual legal actions by affected staff members have been identified in public records through April 2026.

Lord Kalms heritage. The founder of Dixons Group - Currys’ corporate ancestor - was Harold Stanley Kalms (Baron Kalms of Edgware), who served as Chairman and Life President of Dixons Group and retained the Life President title until 2024, dying in March 2025.⁹ Lord Kalms was a prominent donor to and public supporter of the Conservative Party, created a life peer (Conservative) in 1996, and was publicly identified in multiple UK media sources as a prominent supporter of Israel and Zionist causes.⁹ His philanthropic vehicle, the Stanley Kalms Foundation (established 1989), is a registered UK charity.⁹ A secondary academic source - the Spinwatch/University of Bath report The Cold War on British Muslims (circa 2011) - documents that a separate Kalms vehicle, the Traditional Alternatives Foundation, directed £195,000 in a single reporting year (period ending March 2009) to the Centre for Social Cohesion (CSC), a think tank subsequently absorbed into the Henry Jackson Society in 2011.²⁹ The same report references Kalms Foundation grants to the Anglo Israel Association.²⁹ These specific financial claims are sourced to a single secondary report and have not been independently confirmed against Charity Commission primary records; they are retained as corroborated secondary-source findings pending live verification.

Counter-Arguments and Evidence Limits

The strongest defence available to Currys on the Political dimension rests on four points. First, the absence of a Gaza statement is not equivalent to a pro-Israel stance: the audit identifies no evidence of Currys making corporate donations to parastatal organisations, Israeli settlement groups, Friends of the IDF (FIDF), the Jewish National Fund (JNF), or equivalent military-welfare funds, and no evidence of Currys signing or funding any UK business coalition letter on Gaza policy.³¹ Second, the badge policy change was framed by Currys as an inclusive DEI initiative, and the company did not publicly characterise the removal as a direct response to UKLFI legal pressure; the audit notes that no equivalent removal action was applied to any other national flag in the badge scheme during the same period, but this is a negative finding that does not resolve the question of whether the removal was substantively a response to UKLFI pressure. Third, Lord Kalms held no executive, directorial, or operational role in Currys plc as constituted after the Dixons Carphone rebranding (2021); his philanthropic activity and advocacy posture represent the heritage of the company’s founding figure rather than the current operating governance of Currys plc, and no evidence identifies the current Currys board or executive committee as continuing, endorsing, or being aware of those historical charitable relationships.⁹ Fourth, Currys is not listed on the BDS Movement’s corporate priority target list, does not appear on the Ethical Consumer primary boycott list as a target for Israel-Palestine-related reasons, and has not been named by the Palestinian BDS National Committee as a target for a formal boycott campaign on Israel-Palestine grounds through April 2026.³²¹⁶¹⁷

The principal evidence limits are: (a) the car-park photograph allegation at Hemel Hempstead originates solely from UKLFI and has no independent corroboration; (b) the Stanley Kalms Foundation grant claims are sourced to a single secondary report and have not been independently confirmed against Charity Commission primary records; (c) the audit cannot confirm or exclude whether the badge removal was substantively a response to UKLFI legal pressure, as Currys did not publicly characterise it as such.

Named Entities and Evidence Map

BDS-1000 Score (V4)

• V_MAX: 2.00 Sum_OTHERS: 1.10
• BRS Score: 139 Tier: E (Minimal)

V_MAX is driven by Political (2.00), reflecting the documented Palestine badge incidents and the founder-era Lord Kalms advocacy heritage, scored against the absence of any corporate statement on the Gaza conflict. The sum of the remaining three domains is 1.10, with Economic (1.10) reflecting the documented Centrical SaaS deployment and the unconfirmed-at-contract-level possibility of Israeli-origin brand distribution (SodaStream, Keter, ZAG), and Military and Digital both at 0.00 reflecting the audit’s uniformly negative findings across all sub-vectors. The method is scale-free Impact × magnitude/proximity, evidence-only from the four domain audits, and human-vetted; the scores are fixed and not altered in this dossier.

Methodology Note

• Evidence-only: every factual claim in this dossier traces to one of the four domain audits (Military, Digital, Economic, Political). No external sources are introduced.
• Scale-free Impact × magnitude/proximity: I captures the activity type, M captures the scale of the activity, and P captures the directness of the connection to the Israeli state, military, or occupation economy. The V-Domain score is the product of these three parameters.
• Temporal rule: divested or exited operations are mitigated. Currys’ 2023 divestment of Kotsovolos (Greece) is recorded as a completed exit; no ongoing operational exposure is attributed to divested entities.
• Entity attribution: no transitive guilt is imputed. A vendor’s other clients, its founders’ backgrounds, or a parent group’s separate activities are not attributed to Currys. US-entity relationships (Microsoft, Salesforce, Stripe, Databricks) are not Israeli-origin and are noted only for completeness.
• Settlement operation dual-counts Economic + Political: where a company has documented operations in Israeli settlements, the economic activity is scored in Economic and the political/complicity dimension in Political. Currys has no documented settlement operations, so this dual-count rule does not apply.
• “No public evidence identified” is used wherever the audits’ checks found nothing. This is a finding of absence based on the source classes reviewed, not a claim of comprehensive negative proof.

End Notes