Category E
Category "E" claims were claims of corporations, other private legal entities and public sector enterprises. They included claims for: construction or other contract losses; losses from the non-payment for goods or services; losses relating to the destruction or seizure of business assets; loss of profits; and oil sector losses. The Commission received approximately 6,600 category "E" claims submitted by seventy Governments seeking approximately US$79 billion in compensation. The category "E" claims ranged from asserted losses of a few thousand US dollars to those for several billion US dollars.
The Commission organized the category "E" claims into four separate sub-categories and established a corresponding Secretariat team and panel of Commissioners for each.
"E1" claims were oil sector claims. The Commission received 105 "E1" claims from corporations engaged in petroleum and related activities in the Persian Gulf area seeking a total of approximately US$44 billion in compensation. The claims ranged from those with asserted losses of less than US$100,000 to those for more than US$14 billion. Many of the "E1" claims presented difficult verification and valuation issues, particularly in areas such as lost profits. Where possible, the Commissioners standardized the methodologies for verifying commonly-encountered and easily quantifiable types of loss. In most "E1" cases, experts in accounting, finance, engineering or the petroleum industry were engaged to assist the "E1" Panel of Commissioners in establishing the value of the claims. The reports of the panel of Commissioners pertaining to "E1" claims can be found here.
"E2" claims were claims of non-Kuwaiti corporations that did not fall into any of the other sub-categories of "E" claims. The Commission received approximately 2,500 "E2" claims seeking a total of approximately US$13.7 billion in compensation. These claims were for contract losses, financial losses, increased business costs, loss of goods, loss of or damage to property and decline in business. The principal industries represented in these claims were agriculture, banking, finance, import/export, manufacturing, military supply industries, professional services, telecommunications, tourism and transport. The reports of the panel of Commissioners pertaining to this category can be found here.
"E3" claims were claims by non-Kuwaiti corporations related to construction and engineering, excluding those involved in the oil sector. The Commission received approximately 400 "E3" claims seeking a total of approximately US$8.5 billion in compensation. "E3" claims ranged from those asserting losses of US$40,000 to those for more than US$850 million. More than half of the "E3" claims were for losses related to projects located in Iraq. The remainder involved projects located in Kuwait and other Persian Gulf countries. "E3" claims also included claims for contractual, business and asset losses, as well as claims for expenses relating to the evacuation of personnel from Iraq or Kuwait. The reports of the panel of Commissioners pertaining to this category can be found here.
"E4" claims were claims of Kuwaiti corporations, excluding those relating to the oil sector. The Commission received approximately 3,600 "E4" claims seeking a total of approximately US$11.8 billion in compensation. "E4" claims ranged from those asserting losses for US$6,400 to those for US$975 million. "E4" claims included claims for loss and damage to property, fixed assets, plant machinery, stock and vehicles, as well as claims for loss of profits, increased cost of performance of a contract or increased cost of obtaining performance of a contract. The reports of the panel of Commissioners for this category can be found here.
The review of all claims in category "E" was completed in March 2005. Approximately 4000 claimants were awarded a total of US$26.3 billion in compensation. One of these claims, submitted by the Government of the State of Kuwait on behalf of the Kuwait Petroleum Corporation, was awarded $14.7 billion for oil production and sales losses as a result of damages to Kuwait’s oil field assets and represents the largest award by the United Nations Compensation Commission’s Governing Council.