With respect to business loss claims, the analysis is more complex.

The following claims are illustrative of the types of D2 and D3 losses reviewed by the Panel.

Stock The claims for loss of stock in this instalment mainly concern the loss of inventory as a result of theft or destruction of stock.

Cash The claims for loss of cash in this instalment did not raise any new legal or verification and valuation issues.

This compares with an incidence of 48 per cent in the regular category D claims programme as a whole 69 per cent in the regular category D claims filed by Jordan and 44 per cent in the regular category D claims filed by Kuwait.

The legal principles and evidentiary requirements applicable to claims for losses resulting from the decline in business during Iraq's invasion and occupation of Kuwait and the period of time thereafter are described in previous reports of the E2 Panels.

Moreover, the argument that losses are offset is not easy to explain to the public.

New legislation provided for civil compensation claims to be filed automatically at the time the criminal case was submitted to the court so as to ensure fast track compensation.

The overall recommended award for D2 (personal injury) and D3 (death) losses is USD 294,619 out of a claimed amount of USD 1,056,667.

New or greater losses asserted and new evidence included in the individual claim supporting an adjustment to the original E4 award

There are also understandable fears that diverging from the official line would trigger a flood of compensation claims, as occurred against Germany.

As the D1 Panel is not mandated to review claims of corporate entities, these losses were severed from the category D claims, and transferred to category E4 .

As a consequence of the provision of evidence and the consolidation of the losses, the Panel recommends adjustments to the original award resulting in a recommendation for an award of compensation for the E4 claim.

As a consequence of the provision of new evidence by the individual claimant, the Panel recommends adjustments to the original award resulting in an amount being recommended as compensation for the E4 claim.

As a result of this clerical error, the Panel recommended no compensation for the claimant's DS (Other) loss claim for school fees.

As a consequence of the consolidation of the new losses claimed by the individual claimants and the provision of evidence, the Panel recommends adjustments to the original awards resulting in a net increase in the amount of recommended compensation for the E4 claims.

Iran has neither fully explained the nature of the losses nor distinguished them from other similar losses for which it claims compensation in other claim units of this claim or in its other claims.

Although the category D Panel (the D' Panel ) began its review of claims in 1996, the first five instalments of category D claims did not include any claims for business losses.

Since the restoration programme cannot be implemented, the Panel does not consider that the amount requested on the basis of such a programme would constitute the appropriate compensation for the loss.

Accordingly, the Panel found that losses or expenses incurred in connection with mines and ordnance were compensable regardless of whether they resulted from military operations by Iraq or the Allied Coalition Forces.

These personal losses were not transferred to the Panel for review but remained in category D for processing as category D claims.

This statistical analysis showed that the loss types with the greatest increases in amounts claimed were D1 (MPA), D1 (departure), D2 (personal injury) and D8 D9 (individual business) losses.

OTHER ISSUES Deduction of category A , B and C awards The awards of compensation recommended by the Panel are reduced by the amount of any category A , B and C awards paid to the same claimant for the same losses.

Iraq argues that governments can only submit claims before the Commission for losses that they have sustained directly, and that they may not seek compensation for losses suffered by individuals.

For example, Fiji was working closely with UNDP to find alternative uses for sugar, to compensate for the economic losses that would ensue when the preferential price set by the European Union expired in 2006.

To the extent that the value of these assets would not have been sufficient to cover all of the derivative creditors claims, they would have had to bear some losses.

Compensation for damage

As was the case in prior E4 instalments, the claims for loss of goods in transit mainly concern goods that were in Kuwait on the day of Iraq's invasion and that were subsequently lost.

Category C Palestinian late claims corrections In summary, the recommended corrections relate to five category C Palestinian late claims submitted by the Palestinian Authority and result in a net decrease of the total amount awarded in the amount of USD 48,878.45.

Table 3 identifies the country concerned, the instalments to be adjusted, the number of claims affected, and the net effect of the adjustments.

The results of this analysis showed that the proposed average and median recommended awards for claims in this instalment were lower than those for comparable claimants in the regular category D claims programme.

In their view, compensation for temporary losses pending remediation or restoration is an appropriate form of compensation because it mirrors the restitution in kind that is favoured as a matter of principle by international law authorities such as the judgement in the Factory at Chorzów case.

Unlike the economic boost that may occur from recovery spending to restore damaged physical assets, this is a deadweight loss.

Even if some of these losses are offset for the government as a whole (as the central bank loses on its holdings of government debt, the treasury gains in equal measure, because the debt it owes is worth less), the losses on long term private debt holdings are real.

In their view, the methodologies utilized by them in the fifth F4 instalment claims are internationally accepted methods for measuring the extent of loss of natural resources so that proper compensation can be made for such losses.

In all six cases, the number of forced hiding days that had been claimed in the paper claim files had been incorrectly entered in their corresponding electronic claims.

The increase in compensation claimed is based on information produced by monitoring and assessment activities that were funded by an award in the first F4 instalment.

The decrease in compensation claimed is based on information produced by monitoring and assessment activities that were funded by an award in the first F4 instalment.

Claims for damage to aquatic biota, damage to shoreline resources and lost coastal and marine recreational opportunities ( lost recreational opportunities ) were originally included in the claim for a coastal research centre and marine preserve.

Kuwait describes the steps taken in its application of HEA as follows quantification of the losses of the environmental damage to terrestrial resources determination of the size of the compensatory projects quantification of the gains from the compensatory projects and calculation of the cost of the compensatory projects.

At the fifty fourth session of the Governing Council held on 7 9 December 2004, the Governing Council determined that it was not appropriate that decision 12 be used to extend the filing deadlines for claims for company losses.

Claimants in this instalment submitted the same type of evidence encountered by the Panel when reviewing loss of tangible property claims in the previous E4 instalments, particularly instalment twenty three (A), which relates to stand alone claims.

Ayelet What do you know about the casualties?

The decrease in compensation claimed is based on information produced by monitoring and assessment activities that were funded by awards in the first F4 instalment.

The Panel is satisfied that the benefits which Saudi Arabia will gain from the restoration projects undertaken with the fourth F4 instalment award for Claim No. 5000455 will compensate for losses to terrestrial resources.