Subsequent E4 reports discuss additional legal issues that were encountered in later instalments of E4 claims.

UNHCR paid 18 million to UNDP in 10 instalments, for services rendered in the field in 2004.

UNHCR paid 18 million to UNDP in 10 instalments for services rendered in the field in 2004.

The E4 Panel reviewed and made recommendations for awards of compensation for the second, sixth, and eighteentheighth and twentieth instalments of E4 claims, and the E4A Panel reviewed and made recommendations for awards of compensation for the tenth and and twenty second sixteenth instalments of E4 claims.

Of the expenditures reported by implementing partners against UNHCR instalments, 127 million corresponds to salaries and other staff costs.

A further 21 million in instalments not yet paid as at 31 December 2004 was included in year end commitments.

Table 1 identifies the countries concerned, the instalments to be adjusted, the number of claims affected, and the net effect of the adjustments.

Table 2 identifies the countries concerned, the instalments to be adjusted, the number of claims affected, and the net effect of the adjustments.

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

Table 8 identifies the countries concerned, the instalments to be adjusted, the number of claims affected, and the net effect of the adjustments.

Table 9 identifies the submitting entity concerned, the instalments to be adjusted, the number of claims affected, and the net effect of the adjustments.

In previous instalments, the Panel has stressed that Claimants have a duty to mitigate damage to the extent possible and reasonable in the circumstances.

The legal framework applied to the evaluation of the E2 claim in the thirtieth instalment is the same as that used in earlier E2 instalments.

The Panel submits this report concerning adjustments to four E4 claims for which compensation was recommended in the second and eighteenth instalments of E4 claims.

The present report sets out the Panel's recommendations for a fourthsecond group of overlapping claims from resolved E4 instalments (the fourthsecond group of overlapping claims ).

Although the bombings had ceased and the firing range had been closed down, the civilian population of Vieques had been experiencing a genocide in instalments .

Thus, payments of first and second instalments of 18,693 and 18,691 each have been received, thereby reducing the arrears to the current status of 53,941.

(e) Takes note of the signature of a payment plan agreement and encourages Afghanistan to pay regularly its instalments in line with the conditions therein.

Table 6 identifies the countries concerned, the instalments to be adjusted, the number of claims affected, and the amount of the net effect of the adjustments.

The fifth F4 instalment includes a number of claims or parts of claims that were deferred from previous F4 instalments or transferred from other claims categories.

As noted in paragraph 417 above, Kuwait submitted claims in the third and fourth F4 instalments for expenses of remediation of damage to its terrestrial resources.

(a) (ii) Implementing partners are required to report on their disbursements against instalments received from UNHCR in accordance with the terms and conditions of project sub agreements.

The negative balance results from the difference between payments of instalments to implementing partners in 2004 ( 220,644,090) and expenditures reported through the implementing partner recording (IPR) system ( 223,431,576).

a The negative balance results from the difference between payments of instalments to implementing partners in 2004 ( 220,644,090) and expenditures reported through the implementing partner recording system ( 223,431,576).

In addition, the searches identified 287 E4 claims in the remaining E4 instalments as potentially overlapping with 168 claims in category C and 203 claims in category D .

As in previous instalments, the Panel has recommended no compensation where it has found that damage resulted from causes wholly unconnected with Iraq's invasion and occupation of Kuwait.

Grantees will therefore receive funding in two instalments the first will cover the period from January to December 2005, and the second, the period from January to June 2006.

In the view of the Panel, there are no compensable losses beyond those addressed by the remediation measures for which awards were made in the third and fourth F4 instalments.

Details of the claims or parts of claims that were deferred from previous F4 instalments or transferred from other claims categories are discussed in the relevant sections of this report.

An additional payment was released when the partner had justified the use of the funds (at least 70 per cent of previous instalments) through the remittance of a subproject monitoring report.

An additional payment was released when the partner had justified the use of the funds (at least 70 per cent of previous instalments) through the remittance of a subproject monitoring report.

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.

The searches identified 104 E4 claims with approved awards of compensation in the first seven instalments as potentially overlapping with 61 claims in category C and 70 claims in category D .

The recommendations with respect to the first and the second instalments of category C Palestinian late claims by instalment are provided in tables 1 to 2 of annex IV to this report.

It paid over 6 million in taxes to the National Transitional Government of Liberia between October 2003 and April 2005, with another 3 million to be paid during May 2005 in instalments.

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.

The recommendations with respect to the second, third, fourth, fifth and sixth instalments of category A claims, by country and by instalment, are provided in tables 1 to 6 of annex I to this report.

The recommendations with respect to the first, fourth, fifth, sixth and seventh instalments of category C claims, by country and by instalment, are provided in tables 1 to 6 of annex II to this report.

LEGAL FRAMEWORK AND VERIFICATION AND VALUATION OF THE STAND ALONE CLAIMS The legal framework applied to the evaluation of the stand alone claims in this instalment is the same as that used in earlier E4 instalments.

As with earlier instalments of category D claims, the Panel has reviewed the claims in this instalment in accordance with article 35 of the Rules, and made its recommendations by assessing documentary and other appropriate evidence.

The Hong Kong agent met the representative of the hijackers at various locations in Mombasa and paid the ransom of 315,000 in the following instalments on 20 April, 150,000 on 22 April, 150,000 and on 25 April, 15,000.

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.

In 2004, UNHCR disbursed a total of 329 million as instalments to implementing partners, of which 222 million had been reported as expended as at 31 December 2004, leaving a balance of 107 million for which implementing partners will submit reports in 2005.

The fact that the Provident Fund humanitarian loans do not carry any interest rate (commercial or otherwise) renders the effective interest rate method for amortization inapplicable, as there are no interest deductions from the repayment instalments as required by the effective rate method.

(a) (i) Expenditure under the programme category corresponds to the direct financial inputs used to achieve the objectives of a specific project or programme, including the costs of staff, consultant experts, supplies and equipment, subcontracts, cash assistance and training, and instalments disbursed to implementing partners.