On transfer to E4 for processing in accordance with decision 123, these multiple claims for the losses of the same company are treated as a single company claim.

Where claimants state on their claim forms that their business is located in either Iraq or Kuwait, the claim is not individually reviewed but electronically processed.

Claims without a parenthetical reference contained corporate losses only.

Overlapping claims relate to claims by both the shareholder and the corporate entity for losses pertaining to the same corporate business.

The E4 claims population consists of claims submitted by Kuwaiti private sector corporations and entities, other than oil sector and environmental claims, eligible to file claims under the Commission's Claim Forms for Corporations and Other Entities ( Form E ).

In twofive of the individual claims identified as potentially overlapping with E4 claims, the Panel considers that the claim wass were not overlapping as the individual claimant was weres claiming losses that were related to the E4 claimant companies but were not overlapping losses (for example, where the individual claimant is seeking compensation for a loss of salary or management fee from the E4 claimant).

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

Department of Public Information production costs

Stand alone claims are corporate business losses filed by individuals.

The thirtieth instalment also includes four non stand alone E4 claims, which were submitted for filing by the Government of Kuwait pursuant to decision 12 of the Governing Council (S AC.26 1992 12), as the majority or managing shareholder of the Kuwaiti company was detained in Iraq (the corporate detainee claims ).

Of the 24 company claims in this instalment, 19 are stand alone claims four are corporate detainee claims and one is an E2 claim.

Observing that in the course of claims processing, a number of category C , D and E competing claims were identified where two or more claimants claimed for the losses of the same business or company,

The E4 population consists of claims submitted by, or on behalf of, Kuwaiti private sector corporations and entities, other than oil sector and environmental claimants, eligible to file claims under the Commission's Claim Forms for Corporations and Other Entities .

The Governing Council determined in decision 123 that a claim can only be found to be a stand alone claim if the claimant first demonstrates that he or she had the authority to act on behalf of the Kuwaiti company in filing a claim.

Severance of claims for corporate business losses

Paragraph 1(b) of decision 123 directs the Executive Secretary to transfer and process in E4 as Kuwaiti company claims those stand alone claims for which the individual claimant has been found by the D Panels to have authority to file a claim on behalf of the company ( authority to act ).

Subsequently, in response to claim development, the individual claimant stated that he had no ownership interest in the company, and that his claim relating to the company was submitted in error by his claim preparer.

The Governing Council considered that decision 12 is stated to apply only to claims of individuals and does not allow for the extension of the filing period for company claims.

a. Claims and Information Management Section

The majority of the claims in the fourthsecond group of overlapping claims were filed by an E4 claimant and an individual claimant who was a shareholder of the E4 claimant company.

As decision 123 directed the Commission to process stand alone claims in E4 as Kuwaiti company claims, the stand alone claims in this instalment have been added to the centralized database maintained by the secretariat (the database ) and new E4 claim numbers have been assigned to each stand alone company claim.

A preliminary examination of these claims also revealed that in some instances the Kuwaiti companies in question had filed separate claims with the Commission, which were being processed as E4 claims. However, there were a number of instances where the Kuwaiti company had not filed a separate claim with the Commission.

In three instances, the company and the individual claimant were partners in joint ventures.

The Panel instructed the secretariat to sever and transfer such corporate losses for processing as stand alone or overlapping claims in accordance with decision 123.

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.

Having concluded that this consolidated claim, in effect consists of 82 claims, comprising 67 managing agent and 15 insurance company claims,

Three of the claims in this instalment include a claim for what the Panel considers to be the individual claimant's equity interest in a company.

In this claim, which was submitted on a category E (corporate) claim form, the Claimant seeks compensation in the amount of US 951,630,871 for the costs allegedly incurred in

With one exception, the Panel confirms that these claimants demonstrated that they had authority to file the claim on behalf of the company.

The Panel's re examination of the two claims was conducted pursuant to the direction in decision 123 that those stand alone claims for which the individual claimant has been found to have authority to file on behalf of the company be processed in category E4 .

The Panel increased the amount claimed in respect of the corporate losses by KWD 50,000 (USD 173,010) to reflect the claim of the category C claimant.

The E2 claim alleges company losses totalling USD 629,149.

With respect to the remaining claim, the only evidence provided by the claimant to prove his authority to file a claim on behalf of the company was a business card describing the claimant as Executive Director Partner and a lease in the name of three individuals who the claimant described as the corporate shareholders.

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 .

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 Council accepted for filing two individual claims for losses caused by a mine explosion, as well as one corporate claim in category E that met the criteria previously adopted by the Council for accepting late claims.

After these transfers and additions, the claims remaining in the thirtieth instalment therefore relate to 25 claims for the losses of 24 companies and are hereinafter referred to as the claims in this instalment .

With respect to the stand alone claims in this instalment, there is one occasion where more than one claim has been filed for the losses of the same company by the same individual claimant.

The Panel agrees that the company's claim did not include a claim for the partnership assets, and determines that these claims do not overlap or duplicate each other.

The Office found that claimants had abused the system by filing false claims with the assistance of accounting companies in Kuwait.

During the review of the stand alone claims in this instalment, one instance of a related category C claim was identified where a category D claimant had already received an award for the company's losses.

The Panel has re examined the claims for the losses of the companies in the light of the two individual claims identified as stand alone claims after the E4A Panel's conclusion of its work on the twenty ninth instalment.

It was suggested that small claims are usually handled locally, regardless of jurisdiction clauses, and that larger claims are often dealt with on both the cargo and carrier side on a non local basis by insurers.

The term stand alone is defined in Governing Council decision 123 and refers to claims filed by individuals in categories C and D for direct losses sustained by a Kuwaiti corporate entity, where the Kuwaiti company has not filed a claim in category E for such losses.

This number includes xx 9 claims for corporate business losses that were severed from category C and D claims for processing in accordance with Governing Council decision 123 (S AC.26 Dec.123(2001)).