If the lease absolutely prohibits assignment, then the landlord can refuse consent without giving a reason. If it prevents assignment without the landlord's consent the landlord must have a good reason for refusing. Refusal is likely to be justified only if the assignee: cannot show that it has the financial strength to pay the rent and other sums under the lease or to meet the cost of repairs and other tenant obligations; or intends to use the property for a purpose not allowed by the lease (eg using a shop as a fast food outlet or restaurant). Commercial landlords often require the assignee to show three years' accounts demonstrating after-tax profits at least three times the level of the rent due under the lease or provide a director's, parent company, or bank guarantee. Where there is a legitimate doubt over the assignee's financial strength, the landlord may insist that the current tenant guarantees the assignee's ability to meet all tenant obligations under the lease.