The Panel also considered the E Claims Summary Report to the Commission submitted by the Public Authority for the Assessment of Compensation for Damages Resulting from Iraqi Aggression, which states that prior to Iraq's invasion and occupation of Kuwait, the Iraqi dinar was valued at a rate of 0.08917181 Kuwaiti dinar to one Iraqi dinar, in other words, approximately 11 Iraqi dinars to a Kuwaiti dinar.

For the claims for Iraqi dinar losses that the Panel finds to be compensable, the Panel has valued the loss at the exchange rate of one Iraqi dinar to one Kuwaiti dinar, as this is the rate that the claimants were forced to accept at the time of the exchange.

During the first eight months of 2005, the Sudanese dinar appreciated by 17.5 per cent in real effective terms.

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.

The claimed amount in the annexes have been rounded to the nearest Kuwaiti dinar and therefore the amounts may vary from the amount stated on Form E by KWD 1.

All claimed amounts in the annexes have been rounded to the nearest Kuwaiti dinar (KWD) and therefore the amounts may vary from the amount stated on the Form E by KWD 1.

Accordingly, the Panel carefully examined the facts and circumstances surrounding the receipt of the cancelled Kuwaiti dinar banknotes to satisfy itself that the losses are directly attributable to Iraq's invasion and occupation of Kuwait.

The Farah Report documents an unofficial exchange rate or market rate of about 10 to 12 Iraqi dinars to a Kuwaiti dinar in July 1990 (see page 81, paragraph 513 of the Farah Report).

Consistent with the approach in previous E4 instalments, all sums relating to stand alone claims in this instalment have been converted to Kuwaiti dinars (where necessary) for the purpose of valuation and then rounded to the nearest Kuwaiti dinar.

The Panel is of the view that there is a risk that some claimants in this instalment may have recently collected Iraqi dinar notes dated prior to 1991 expressly for submission to the Commission, alleging that the banknotes were received during the period of Iraq's occupation of Kuwait.

There are some among the people of the Book who return a whole treasure entrusted to them yet some there are who do not give back a dinar until you demand and insist, because they say It is not a sin for us to (usurp) the rights of the Arabs. Yet they lie against God, and they know it.

There are some among the people of the Book who return a whole treasure entrusted to them yet some there are who do not give back a dinar until you demand and insist, because they say It is not a sin for us to (usurp) the rights of the Arabs. Yet they lie against God, and they know it.

Among the People of the Book is he who if you entrust him with a quintal will repay it to you, and among them is he who, if you entrust him with a dinar will not repay it to you unless you stand persistently over him. That is because they say, We have no obligation to the non Jews. But they attribute lies to Allah, and they know it .

Among the People of the Book is he who if you entrust him with a quintal will repay it to you, and among them is he who, if you entrust him with a dinar will not repay it to you unless you stand persistently over him. That is because they say, We have no obligation to the non Jews. But they attribute lies to Allah, and they know it .

Among the People of the Book there are some, who, if you trust him with a Qintar (98, 841. 6 lbs.), will return it to you, and there are others, who, if you trust him with a dinar will not hand it back unless you stand over him, for they say 'As for the common people, they have no recourse to us' They say lies against Allah while they know.

Among the People of the Book there are some, who, if you trust him with a Qintar (98, 841. 6 lbs.), will return it to you, and there are others, who, if you trust him with a dinar will not hand it back unless you stand over him, for they say 'As for the common people, they have no recourse to us' They say lies against Allah while they know.

Among the people of the Book there are some who, if you entrust them with a heap of gold, will return it to you. But there are others of them who, if you entrust them with a single dinar, will not return it to you, unless you keep demanding it from them. That is because they say, We are under no obligation towards the gentiles. They deliberately tell lies about God.

Among the people of the Book there are some who, if you entrust them with a heap of gold, will return it to you. But there are others of them who, if you entrust them with a single dinar, will not return it to you, unless you keep demanding it from them. That is because they say, We are under no obligation towards the gentiles. They deliberately tell lies about God.

And of the people of the Book is he whom if thou trustest with a talent, he will restore it unto thee, and among them is he whom if thou trustest with a dinar, he will not restore it unto thee except thou art ever standing over him that is because they say there is in the matter of the illiterates no call on us. And they forge a lie against Allah while they know.

And of the people of the Book is he whom if thou trustest with a talent, he will restore it unto thee, and among them is he whom if thou trustest with a dinar, he will not restore it unto thee except thou art ever standing over him that is because they say there is in the matter of the illiterates no call on us. And they forge a lie against Allah while they know.

And among the followers of the Book there are some such that if you entrust one (of them) with a heap of wealth, he shall pay it back to you and among them there are some such that if you entrust one (of them) with a dinar he shall not pay it back to you except so long as you remain firm in demanding it this is because they say There is not upon us in the matter of the unlearned people any way (to reproach) and they tell a lie against Allah while they know.

And among the followers of the Book there are some such that if you entrust one (of them) with a heap of wealth, he shall pay it back to you and among them there are some such that if you entrust one (of them) with a dinar he shall not pay it back to you except so long as you remain firm in demanding it this is because they say There is not upon us in the matter of the unlearned people any way (to reproach) and they tell a lie against Allah while they know.