The Panel therefore recommends awardsan award of compensation in respect of one C5 SOS claims and no awards of compensation in respect of C5 SOS claims and all C5 BA claims in the fourth instalment.

There are C5 BA and C5 SOS claims in the fourth instalment.

C5 claims are for losses relating to bank accounts and stocks or securities.

The Panel further finds that only claimsone claim for C5 SOS areis compensable.

He lost a fortune in the stock market.

Moreover, their claim regarding the IG Farben shares was not examined by the European Court at all.

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.

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.

Death and Disability and Other Claims Unit

2.4 Between 1965 and 1976, the authors filed three claims for compensation with the Federal Compensation Office these were dismissed in 1965, 1971 and 1981, respectively, for lack of sufficient proof of their ownership of the shares.

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

He supported his claim with invoices, receipts, and audited financial statements.

ii. Death and Disability and Other Claims Unit

This claimant seeks compensation in the amount of USD 171,000,600 for D8 D9 business losses allegedly sustained by his unincorporated business as a direct result of Iraq's invasion and occupation of Kuwait.

The individual claimant whose claim had been identified as potentially overlapping with the E4 claim has provided evidence in the form of audited financial statements and invoices to support the claim for loss of stock and loss of profits.

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.

In one case, UNCC claim No. 3011337, all 55 purchase invoices provided by the claimant in support of his loss of stock claim were so altered.

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 ).

Three of the claims include D8 D9 (individual business) loss claims for losses sustained by Kuwaiti companies, of which the deceased detainees were shareholders.

As indicated earlier, nine claim files were transmitted to Iraq because the situs of all or some of the claimed losses was in Iraq, and one claim was transmitted to Iraq because the claimant claimed for losses relating to an invoice issued by an Iraqi party.

95. The Section is divided into three units, the Contingent Owned Equipment Claims Unit, the Death and Disability and Other Claims Unit and the Systems and Data Analysis Unit, in accordance with functional responsibilities.

This instalment contains a number of competing claims for the losses of the same unincorporated business in Kuwait, some of which involve previously awarded claims.

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.

Besides processing invoices for peacekeeping mission procurement done through Headquarters, the Unit also processes government claims and troop payments.

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.

(a) Three (5 per cent) of the claims had no supporting documentation 81 per cent of the 32 claims seeking compensation for loss of personal property did not submit independent documentary evidence, such as original receipts or invoices, in support of the claims

Both the company and the individual claimant acknowledged the existence of the partnership, and the individual claimant's entitlement to a 49 per cent interest in the partnership.

The Unit is responsible for the administration of claims under the letters of assist arrangements and other claims from Governments as well as those for death, injury, disability and illness of military contingents.

For example, some claimants inserted their names on invoices that were not issued to them.

They also included nine claims where the situs of all or some of the losses was Iraq and one claim where the losses related to an invoice issued by an Iraqi party.

As a starting point, the Panel requires claimants to submit the Iraqi dinars to the Commission. Only claimants who have provided actual Iraqi dinar banknotes have potentially compensable claims.

Under section 7 (1), individuals compensated by vouchers but not tenants of any residential property may set off the full face value of their vouchers against the price of any property, shares or business shares sold during the privatization of former State owned property.

5.3 The authors reiterate that, once their claims had been made out, the German courts rejected them on entirely different grounds, namely that the authors should have tried to obtain an affidavit from someone who did not necessarily know of the stocks and who had not listed them in the inventory of Aich Castle.

(a) Equities small capitalization.

The individual claimant whose claim had been identified as potentially overlapping with the E4 claim provided additional evidence and claimed for losses in addition to those losses claimed by the E4 claimant.

The same Claimant also submitted invoices for first class air travel for some of its evacuees.

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

These claims lack either the claimant's signature or evidence of authority to act on the part of the individual who filed the claim on behalf of the claimant.

Stock

One claim in the sixth instalment was found to be a duplicate of a claim awarded compensation in the fifth instalment.

A total of 37 confirmed matches were identified, which related either to claims filed by the same claimant within the bedoun programme or to claims filed by the same claimant in different claim categories.

Specifically, the secretariat, in valuing the claimant's D6 (loss of income) claim, incorrectly treated it as a duplicate of the claimant's C6 (salary loss) claim, resulting in an erroneous reduction of the amount of compensation awarded to the claimant for his C6 claim.

For example, in UNCC claim No. 3011224 the claimant asserted, in addition to her own losses, a salary loss on behalf of her husband.

Such notes, according to the Claimant, ultimately ended up in the hands of the Sri Lankan refugees.

Some claims in the fourth instalment lacked either (a) the claimant's signature affirming the information provided in the claim and the losses being claimed, or (b) evidence of authority on the part of the individual who filed the claim on behalf of the claimant.