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.

This fifth instalment reports the adjusted recommended award amounts for such claims.

Of these claims, the Panel recommends awards of compensation for two claims, while no awards are recommended for the remaining 16 claims.

While the claimants in this instalment claimed for D2 and D3 losses more frequently than claimants in the regular category D claims programme and asserted higher claimed amounts, 103 of the 117 claims are not recommended for compensation as the claimants failed to prove the essential requirements of ownership, loss or causation.

No compensation has been recommended for C7 Real Property losses where claimants fail to establish the fact of ownership.

During that time, notifications were issued in respect of 28,911 claims, representing per cent of the total claims population, to elicit further information concerning the claimants' reasons for late filing.

The seventh claim file was not transmitted to Iraq as the claimant objected to such transmission.

Where the entire claim has been withdrawn, it has not been processed.

As a result of these matching procedures, the Panel determined that a total of 4,4,82 claims or nine per cent of the total claims population were not eligible for inclusion in the late claims programme.

Audit of E 1 claims, 10th instalment

Audit of F 4 claims, 5th instalment

Matching of claims

The Panel found that this portion of the Claim did not meet the Commission s particularity requirement with respect to its statement of claim and therefore cannot recommend compensation for this portion of the Claim.

The fourthsecond group of overlapping claims initially consisted of E4 claims related to 39seven category C claims and 24 category C and D claims.

Audit of D 1 claims, 19th instalment

The average number of loss types is 3.14 for the claims in this instalment, compared with 2.01 for all claims in the regular category D claims programme, 1.93 for Jordanian claims and 1.71 for Kuwaiti claims.

It is recommended that no compensation be awarded for the duplicate claim in the sixth instalment.

A preliminary examination of these claims revealed that some, but not all, of the Kuwaiti companies in issue had filed claims with the Commission, which were being processed as E4 claims.

Real property None of the claims in this instalment seek compensation for a loss of real property.

In the absence of a satisfactory response or the submission of the original document that relates to the claimant's reasons for late filing, the Panel finds that the claimant is not eligible to participate in the late claims programme.

There are also three claimants in this instalment whose individual claims for C8 Business losses were determined to be claims for corporate losses.

The large volume of complex claims precluded a detailed review of all individual claims.

All category F claimants were required to submit with the ir claim forms ... a separate Statement of Claim which had to include the following particulars

With respect to the claims in this instalment, the Panel notes that in some cases the only credible evidence of the claimant's ownership of the business is either a pre or post invasion attestation from the licence holder attesting to the claimant's ownership of the business.

For example, in UNCC claim No. 3012105, the claimant did not include audited accounts in his original claim submission.

In the fifth instalment of category A claims, four claims were found to be duplicates of claims previously awarded compensation.

With respect to four claims, however, the Panel found that the claimants in this instalment proved their ownership of the businesses.

The fact that the licence holder did not file a claim for the business tended to confirm an assertion by a non Kuwaiti claimant that he or she was the beneficial owner of the business.

Specifically, the secretariat, in valuing the tangible property component of the claimant's D8 9 (individual business) loss claim, made an incorrect deduction with respect to the amount of compensation awarded to the claimant for the tangible property element of his C8 (individual business) claim.

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.

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.

The median amount claimed is about USD 470,000 for claims in this instalment, compared with about USD 263,000 for all claims, about USD 335,000 for Jordanian claims and about USD 276,000 for Kuwaiti claims in the regular category D claims programme Approximately 75 per cent of the claims in this instalment contain D8 D9 business losses in relation to unincorporated establishments in Kuwait.

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

Claims without a parenthetical reference contained corporate losses only.

As stated above, the eligible category D Palestinian late claims have a higher incidence of loss types and higher amounts claimed than claims in the regular category D claims programme, giving rise to a potential risk of overstatement of the claims.

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.

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.

Table 1. Recommended awards for category A claims

Table 2. Recommended awards for category C claims

One thousand one hundred and forty five claims in the fourth instalment of category C claims are not recommended for payment.

During the course of its review of claims in the special instalment, the Panel identified one claim that included D8 D9 (individual business) losses in respect of two ready made clothing businesses that were also the subject of a category D claim filed by an Indian claimant in the regular claims programme, which was awarded compensation.

The Panel reviewed the statistical data indicating that these claimants claimed more frequently for business losses and for substantially higher amounts than claimants in the regular category D claims programme.

Some of these identifiers are included in the claim form submitted by the claimant the remaining data is taken from the evidence provided by a claimant either in the original claim or in response to claim development notifications.

the fifth instalment of category C claims are not recommended for payment.

In this instalment, one stand alone claim failed to satisfy this requirement and the Panel recommends no compensation in respect of this claim.