WBONO001167
WBON0001167
Suspense Account rider
1. As to paragraph 38:
(1) Post Office does not have a clear understanding of what the Claimants mean by the
termate-defining tobe "suspense account" or whatismeantby the phrase
"unattributed surpluses including those generated from branch accounts".
(2) In relation to its dealing with its clients, Post Office_is almost always able to
reconcile its figures to those of its clients. However, as is inevitable given the nature
and scale of those dealings, occasionally Post Office is not able to do so-eperates-2s
£. I francial ing led:
P s fala S
dati its-dealings-with Post Offiee clients and-oth o— Th
Eh sia Jeseribed a Lay h
f process-des paragraph SO ,
ereditsreeordedinthem:, For example-
(@) A cclient, such asa bank, makes a payment to Post Office in respect of a
particular transaction undertaken in a branch but the payment exceeds the
amount that Post Office considers to be due.
(b) Post Office does not reach agreement with the client as to the amount due and
the client does not accept repayment of what Post Office considers to be the
overpayment.
¢e}—In such cases, Post Office alse-seeks to determinewithout-suecess; whether
the overpayment should is-diete-be credited passed-baek-to a branch_or to
any other relevant part of its business. -as-a-eredit (via the-Fransaetion
¢&}(c) Where the proper beneficiary of athe credit cannot be determined, Post Office
i} led
temporarily records the iting-overpayment i ff 5
ereditin Pest Offee's-accounts. If the overpayment itis not resolved within 3
years, the overpayment ameuntmay be credited to Post Office’s profit and
loss account.
WBD_001037.000001
WBONO001167
WBON0001167
3)(d) This processe-op: £ s-in-this-way reflects ordinary business
practice, [The amounts credited to Post Offfice’s profit and loss account in
2-——As to paragraph 139, tAs-te-parageaph 39:
(4}—Fhe Claimants have not pleaded any “shortfalls wrongly attributed to the Claimants”. In
these circumstances, Post Office does not speculate as to how any such shortfalls could in
principle have arisen and how, if at all, such shortfalls (or, more accurately, the losses
giving rise to such shortfalls) might relate to any discrepancies between Post Office and its
clients. In the absence of proper particulars, there is no case to which Post Office can
meaningfully respond.
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