(أ) قيمة الفواتير غير المسدَّدة والمبالغ المحتجزة كضمان للأداء
The Panel is satisfied on the basis of Mannesmann's explanation that the relevant shipment arrived in Iraq and that administrative delays after the arrival of the shipment were the principal cause of the failure of the arrival certificate to be issued prior to 2 August 1990.