Estimated income falls under two categories (a) cost reimbursement for field offices and (b) miscellaneous income.

Doing so would provide some reimbursement to countries that currently carry an unduly large part of the burden.

The resulting net requirements ( 19,859,720) are financed from the reimbursement of support costs pertaining to technical cooperation and other services. Details related to technical cooperation delivery and support cost income estimates are shown in tables 1 and 2(b).

Details of such modifications are set out in technical annexes to this report. The amounts recommended for the claims are based on the proposed measures as modified.

In a number of instances, claimants appeared not to recognize the types of losses or amounts claimed in their claims or some of the documents provided in support of their claims.

It should be noted that, when notifying the Commission that these claims should have been awarded the lower amount, the Governments concerned returned to the Compensation Fund the excess amount previously awarded in respect of these claims.

It should be noted that, when notifying the Commission that these claims should have been awarded the individual amount, the Government of the Philippines returned to the Compensation Fund the excess amount previously awarded in respect of these claims.

After a review of the statistical data, the Panel decided that a decision regarding any global adjustment should be deferred until after the individual review of the claims, to determine whether such review was sufficient to adjust or eliminate overstated claims.

Unless a claimant was able to provide satisfactory evidence of stock or tangible assets in excess of the insured amounts, the Panel reduced the claimed amount for such stock or tangible assets to the insured level and then applied standard adjustments such as for obsolescence and depreciation.

The average amount claimed for the claims in this instalment is about USD 2 million, compared to about USD 820,000 for all claims, about USD 934,000 for Jordanian claims and about USD 861,000 for Kuwaiti claims in the regular category D claims programme.

SUMMARY OF RECOMMENDATIONS Based on the foregoing, the Panel recommends that the amounts set out in table 26 be awarded in respect of the claims in the fifth F4 instalment.

Thus, temporary tax rebates are mostly saved, not spent.

Having concluded also that expediting payment of this claim will not significantly alter the timing of payments to other claimants being paid through the current temporary payment mechanism.

Write offs

(Amounts in euros)

For the long term epidemiological study, Kuwait proposes to continue the epidemiological study that it is currently conducting with funds from the first F4 instalment award.

A resurgent Russia is the world s foremost revisionist power, rejecting a status quo predicated on the notion of a Western victory in the Cold War.

Cost reimbursement for field offices has been calculated on a more conservative basis, closer to actual data for 2004.

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.

Claims

Recovery of payments

The Swedish Navy started to experiment with missiles, based on a recovered German V 2 missile, as early as 1944.

In cases in which periodic benefits are returned, this may mean significant hardship for a beneficiary because of the delay in clearing returned items.

The UNCC secretariat commented that it has also assisted the D2 Panel of Commissioners in its review of the category D Palestinian late claims, a claims population with a significant risk of overstated claims.

For these claims, the electronic information existing in the database was compared to the paper claim forms submitted by the claimants.

1999 and 2000 2001 amounting to 4,367,691 were distributed to eligible Member States.

The amounts are estimated to be

review of non overlapping claims in the FOURTHsecond group of overlapping claims

Some claimants indicated that they engaged a claim preparer after seeing advertisements placed in Kuwaiti newspapers offering assistance with the filing of Palestinian late claims .

Claimants asserting this loss as a D8 D9 (individual business) loss allege that they were required to accept Iraqi dinars as payment for goods or services at Iraq's imposed exchange rate.

(e) Medical claims

In particular, the Panel considered that it was appropriate to propose, as needed, adjustments to such awards in the light of new information and evidence presented.

Duplicate claims

Category C corrections Recommendations for corrections to category C claims are those arising from confirmed duplicate claims, discrepancies between the electronic and paper claim formats, and multiple recovery based on the duplication of claim awards.

Stand alone claims

A similar exercise was conducted with respect to category C for the purpose of identifying duplicate claims during claims processing.

Concerning the issue of duplicate claims, the secretariat indicated that it was aware of the risk of duplicate claims from the outset of claims processing and took steps to identify and eliminate such claims during the course of claims processing.

Most of the amounts have been cleared.

(g) Transfers to reserves

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

In connection with the claims by governments for loss of life and reduced quality of life of their nationals, Iraq asserts that the claims are inadmissible because the Claimants concerned lack legal standing to bring such claims before the Commission.

The Panel notes that common traits displayed by these claim preparers include their command of the English language and familiarity with the Commission's claim development procedures and jurisprudence from the regular claims programme.

The secretariat has also used these electronic searches for duplicate claims in the Palestinian late claims programme, the Bedouin programme and the category A and C late claims programme.

First F4 instalment, claim Nos. 5000363, 5000408 and 5000409.

Such payment shall afford the United Nations a complete release from all further liability in respect of any sum so paid.