According to the Claimants, HEA provides an appropriate mechanism to assign the costs of compensatory restoration to alternatives that can provide resources and gains equivalent in type and quality to the losses sustained.

Inflation and other cost adjustments

Claim No. 5000304 Loss of natural resources Claim No. 5000304 comprises five claim units, with an asserted value of USD 4,330,635,352, for depletion of natural resources as a result of Iraq's invasion and occupation of Kuwait.

Calculating the Impairment cost is the same as the Incurred Loss Model.

Accordingly, the incurred loss is calculated as USD 1,635,113.

Accordingly, the incurred loss is calculated as USD 1,214,664.

It will be important to identify and assess the investments required, costs incurred and results achieved.

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

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

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 .

(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

Operating costs incurred were at a level of 72 per cent of the originally proposed expenditure budget, partly due to deferred expenditure, but also for cost savings under certain budget items, such as printing.

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.

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.

The total expenditure, including support costs, incurred during 2004 was 29.8 million.

Claims and Survey Unit

The total losses alleged in the instalment therefore are USD 35,972,592.

Where a claimant claims in a currency other than Kuwaiti dinars, the Panel values the claim in Kuwaiti dinars using the appropriate exchange rate.

The present report sets out the Panel's recommendations for a fourthsecond group of overlapping claims from resolved E4 instalments (the fourthsecond group of overlapping claims ).

Valuation of secured claims

Only unreasonable claims may be refused, but the state will bear the burden of proving unreasonableness.

Claim preparers often attended interviews with claimants and frequently acted as interpreters.

The Office of Internal Oversight Services recommended that UNHCR be reimbursed for these receiving and registering costs.

Draft article 15 Category of claims

These claims are discussed below.

These E4 claims were considered in the second instalment of E4 claims.

This global approach was suited to the specifics of category C claims processing, as category C claims are subject to mass claims processing procedures and are not subject to extensive individual review or claim development.

Details of the claims or parts of claims that were deferred from previous F4 instalments or transferred from other claims categories are discussed in the relevant sections of this report.

Recommendations for corrections to category A claims include the following kinds of corrections duplicate claims, higher to lower amounts, family to individual and change of submitting responsible entity.

The Panel recalls that in its Sixth Instalment Report it identified three streams of claimants in order to address the varying circumstances of claimants, in particular the quality and quantity of business records available to support individual claims.

During their interviews, the claim preparers denied that they fabricated or altered evidence to bolster a claim or assisted claimants without valid losses to fabricate claims.

In addition to initial fees and disbursements, claim preparers often charged contingency fees based on the outcome of the claims.

First F4 instalment claim Nos. 5000354, 5000355, 5000356, 5000357, 5000358 and 5000430.

The Panel reviewed the potentially overlapping claims in the fourthsecond group of overlapping claims as and when the information provided by the claimants permitted an initial determination to be made on the existence of overlap.

Aboriginal land claims and agreements