During the claim development process, the claimant is asked to explain whether the equity interest is in fact a claim for other assets.

The Panel agrees that the company's claim did not include a claim for the partnership assets, and determines that these claims do not overlap or duplicate each other.

As elaborated in those reports, the Panel considers that an equity claim represents the underlying assets of the company.

The Palestinian claimant did not claim for the printing press and other fixed assets of the business as he acknowledged that the Kuwaiti licence holder was the owner of these assets.

Even if it was assumed that the equity of a company represents its underlying assets, the Panel cannot value those assets in the absence of specific information about the quantum of the claim for each asset allegedly lost by the claimant.

Resource assets account for roughly 50 of total government assets, with operating assets amounting to 39 and administrative (or non operating) assets comprising another 6 .

(a) Assets of the debtor, including the debtor's interest in encumbered assets and in third party owned assets

In China, this proportion of fixed, illiquid assets exceeds 90 . Resource assets account for roughly 50 of total government assets, with operating assets amounting to 39 and administrative (or non operating) assets comprising another 6 .

The claim preparers were often listed as the contact persons in the claim files and some claim files included attestations from the claim preparers opining on the merits of the claim.

Assets freeze

Assets freeze

Liquid assets are assets that resemble cash, because they can easily be converted into cash and used to buy other assets.

So we must not be tricked by the fact that those who gained economic power by looting state assets now employ lawyers, invoke free market nostrums, and claim to follow the letter of the law.

A description of the nature of the assets frozen (i.e. bank deposits, securities, business assets, precious commodities, works of art, real estate property and other assets) The value of assets frozen

The sixth claim unit is for claim preparation costs.

The fifth claim unit is for claim preparation costs.

The third claim unit is for claim preparation costs.

Identification(s) of the person of entities whose assets have been frozen A description of the nature of the assets frozen (i.e., bank deposits securities, business assets, precious commodities, work of art, real estate property and other assets) The value of assets frozen.

At the request of Saudi Arabia, the secretariat incorporated that claim in the current claim (Claim No. 5000463).

One such concern is that providing a creditor with a priority claim to all or substantially all of a person's assets may appear to limit the ability of that person to obtain financing from other sources.

No such funds, financial assets or economic assets have been frozen or unfrozen.

(a) The balance between equity type assets and other assets, such as bonds

freezing of assets

The assets freeze

Any assets frozen?

Any assets frozen?

THE E2 CLAIM Background to the E2 claim The E2 claim in this instalment was initially filed in category D .

The first claim unit is for reduction in crop yields and the second claim unit is for claim preparation costs.

Second claim unit Claim preparation costs Saudi Arabia seeks compensation in the amount of USD 5,874 for claim preparation costs.

This claim was originally part of category F3 claim No. 5000194.

The Claim

The claim

Overlapping claim

The deferred part of claim No. 5000458 is reviewed as part of the second claim unit (terrestrial resources) of this claim.

The Panel considers that this claim unit is for claim preparation costs.

The Panel considers that this is a claim for claim preparation costs.

Third claim unit Claim preparation costs Jordan seeks compensation in the amount of USD 1,700,000 for claim preparation costs for its fourth and fifth F4 instalment claims, including its public health claim.

Note 13 Other assets

Assets constituting the estate

This is because the Panel cannot determine whether the loss was a direct result of Iraq's invasion and occupation of Kuwait, since an equity claim may relate to assets that were not lost as a result of the invasion.

The claim comprises four claim units with an asserted value of USD 161,000,000.

Article 19 does not prejudge the question of piercing the corporate veil , questions relating to a situation where a State entity has deliberately misrepresented its financial position or subsequently reduced its assets to avoid satisfying a claim, or other related issues.

They may have overvalued some of these assets but the assets are, by and large, still there.

The deferred part of claim No. 5000379 has been included in claim No. 5000301.

Return and disposal of assets