In order to ensure that the entitlement accounted for the employees' true losses, as a second step the Panel considered and brought into account the employees' entire financial receipts (including the benefits received from relief programmes) and expenditures over the compensable period.
195. 小组注意到，解放后按照财产归还方案归还了一些海军船只。 小组认为国防部的索赔应反映此种归还，建议对索赔额做进一步调整。