a In six cases, even though the article 41query was sent by the Government of Egypt, each of the claims for which a correction is recommended was submitted by the Government of Kuwait (correction of Kuwaiti corresponding claims of Egyptian duplicate claims).

For the reasons set out in paragraphs 34 37 of the Special Overlap Report and in paragraphs 22 25 below, the Panel considers that, although these claims appeared upon initial review to have some indicia of an overlap relationship, there was no actual overlap between the losses asserted in those claims.

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.

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.

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.

By contrast, in one set of potentially overlapping claims, the Panel reached the conclusion that the claims were overlapping, despite the individual claimant's assertion that his claim was mistakenly filed in the name of the E4 claimant.

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

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

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

To date, approximately 20 billion has been made available to Governments and international organizations for distribution to successful claimants in all categories of claims.

As the role of the claim preparers in the preparation of claims appeared to warrant further scrutiny, at the Panel's instruction, a number of claim preparers were interviewed during the technical mission to Jordan in January 2005.

One group of claimants submitted financial statements from an auditing firm that, according to the Kuwait Ministry of Commerce and Industry, was not a licensed auditor in Kuwait and could not be located despite appeals in newspaper advertisements.

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.

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

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

Claims

16. Urges the Secretary General to give priority to the reimbursement of claims from liquidated missions, including maintaining adequate reserves to settle claims once certified

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.

Iraq provided written comments on 14 of the 16 claims.

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.

Pursuant to Procedural Order No. 1, the secretariat transmitted to Iraq copies of the claim files, comprising the claim form, statement of claim and related exhibits, for each of the claims in the fifth F4 instalment except for those claims which had already been transmitted in a previous instalment as described in paragraph 5 above.

In summary, the Panel's objective was to review the claims by applying established principles in a consistent and objective manner, having regard to the particular features of this claims population.

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.

At the direction of the Panel, interviews were scheduled with the majority of these claimants.

Category E F claims During the period under review, the secretariat reviewed one request from one Government for corrections to a claim in category E F .

However, the auditor was unwilling to retrieve the electronic data in relation to any of the claimants in this instalment for which the firm allegedly reissued contemporaneous pre invasion audited financial statements despite several requests by the mission team.

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 .

development of the FOURTHsecond group of overlapping claims

review of the FOURTH group of overlapping claims

Based on the results of these cross checks, the Panel is satisfied that there is no risk of duplication of awards of compensation that requires an adjustment to the Panel's recommendations.

Third F4 instalment, claim No. 5000450 and fourth F4 instalment, claim Nos. 5000454 and 5000466.

As the category D Palestinian late claims were not filed until the end of the regular category D work programme, matches between regular and Palestinian category D claims were identified upon review of the latter 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

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 awards for these category A claims should be reduced to the amounts appropriate to the proper status of the claims.

To approve corrections to certain category A, C and D claims contained in the thirty second report of the Executive Secretary pursuant to article 41 of the Provisional Rules for Claims Procedure (S AC.26 Dec.254 (2005)).

Although President George W. Bush says he believes in markets, in this case he has called for voluntary action. But it makes far more sense to use the force of markets the power of incentives than to rely on goodwill, especially when it comes to oil companies that regard their sole objective as maximizing profits, regardless of the cost to others.

One of these claims competes with a previously paid category C claim the others compete with previously paid category D claims.

Expressing its grave concern at the failure of all Afghan parties, in particular the Taliban, to put an end to the conflict, which seriously threatens stability and peace in the region, despite the repeated demands by the Security Council to the warring sides to desist from fighting,

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.