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"If Tesco is one of the companies in settlement discussions with the SFO, it will have provided the SFO with evidence against senior individuals implicated in any alleged wrongdoing," he added.
Other than to say Merlin is providing full cooperation and support to the SFO, it is inappropriate to comment further at this time," said a spokesman for the company.
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The results cap a tumultuous year for the supermarket giant which is still being investigated by the Serious Fraud Office (SFO) after it overstated its half-year profit forecast in August by £263m.
The SFO said: "It has always been the SFO's position that the director is able to personally authorise or to delegate case acceptance decisions".
In a statement, the SFO said it was "investigating material referred to it by the Bank of England concerning liquidity auctions during the financial crisis in 2007 and 2008".
The SFO said it halted the investigation after receiving warnings from several sources that it could prompt Saudi Arabia to stop sharing anti-terrorist intelligence with Britain.This week's ruling overturns an earlier one by the High Court in April, which found that the director of the SFO at the time, Robert Wardle, should not have dropped the case.
But for the SFO launch, it's decided instead to open on its own lot and shuttle rental cars back and forth.
The SFO felt it had a strong case.
The SFO said it will also prosecute Gyrus, a British medical equipment company Olympus bought in 2008.
PROSECUTION of BAE Systems, Europe's biggest defence contractor, for alleged bribery came a step nearer on October 1st when the Serious Fraud Office (SFO) said it was referring the case to the attorney-general for permission to proceed.
SFO says it's only asking Uber, Lyft and Sidecar drivers to follow requirements that are similar to those for cab companies.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com