The Panel reviewed the 60 internal payment vouchers, invoices and proof of payment.

The claimant provided invoices and payment vouchers to support the amount claimed.

It is the seller's obligation to issue the invoice or tax credit voucher.

accounting records - the manual or computerized records of assets and liabilities, monetary transactions, and supporting documents (such as contracts, checks, invoices, and vouchers), which an organization is required to keep for certain number of years;

Although Iran was requested to produce additional, appropriate evidence, such as contracts, invoices, receipts, salary vouchers and/or accounting records, it failed to do so.

Syria did not provide evidence such as contracts, invoices, receipts, salary vouchers, accounting records, time sheets or budgets to support the claimed expenses.

With respect to the damage sustained at PIC's head office, PIC provided supplier invoices and payment vouchers in support of the revised actual costs of repair.

Sasref also provided copies of the general accrual vouchers, payment vouchers supplier invoices and an internal office memorandum dealing with the allocation of the costs.

No evidence such as contracts, invoices, receipts, salary vouchers, accounting records, time sheets or budgets was provided, and no explanation was given for the failure to provide such evidence.

It submitted invoices and payment vouchers, however, it did not demonstrate that the personnel were detained in Iraq or that it incurred a loss directly caused by Iraq's invasion and occupation of Kuwait.