Facts upon which the Independent Expert’s Report must be based.

In addition with regard to the question of equal value, ‘they shall … be the only facts on which the Tribunal shall rely at the Final Hearing.’

In both cases they comprise:

1. Facts that have been agreed by the Parties;
2. Facts where the Parties cannot agree, as determined by the Tribunal.
3. Revised facts as determined by the Tribunal, following an application from the Independent Expert ‘for some or all … to be amended, supplemented, or omitted’.

All three can arise at any stage in the proceedings.