Summary

The Protocol on Economic Relations between the Government of the State of Israel and the P.L.O., representing the Palestinian people, done in Paris on 29 April 1994 and incorporated as Annex IV into the Gaza-Jericho Agreement: it is the contractual agreement governing economic relations between the two sides in the West Bank and Gaza Strip during the interim period, establishing a Joint Economic Committee to oversee it, giving the Palestinian Authority independent import-tax powers only over three lists of goods (A1 and A2 within agreed quantities up to estimated Palestinian market needs, and List B without a stated quantity limit) while Israeli rates, standards, licensing and customs procedures remain the minimum basis and the common system for everything else, creating a Palestinian Monetary Authority without a Palestinian currency — the New Israeli Sheqel circulates as legal means of payment and the Authority’s conversion of excess sheqels into foreign currency is capped by a balance-of-payments formula administered with the Bank of Israel — and setting the clearance system under which Israel collects import taxes, VAT and income-tax shares and transfers them to the Authority, alongside articles on direct taxation, labour, agriculture, industry, tourism and insurance (Protocol on Economic Relations (Paris Protocol), Annex IV to the Gaza-Jericho Agreement (29 April 1994), PDF p.1-24).

What the file is

The Protocol as reproduced in a 24-PDF-page file, about 10,186 words in the text copy: a preamble, Articles I-XI and the signature block (PDF p.1-24). The PDF’s document properties name the source file “Pal-AgrmntGaza-Jerico.A4.1994.doc”, created with Microsoft Word and Acrobat PDFWriter 4.0 (PDF metadata). Article I(2) states the Protocol, “including its Appendixes”, is incorporated into the Gaza-Jericho Agreement as an integral part, but Appendix I (List A1), Appendix II (List A2) and Appendix III (List B), referenced throughout Article III, are not reproduced in this file, so the lists’ contents are not in the file. The text copy matches the original on the pages spot-checked, including its printed slips (see Open questions). The version in the 1994 Gaza-Jericho file already in the wiki was an attachment by reference only: Article XIII of that Agreement certifies copies of the Protocol as its Annex IV without reproducing the text (Agreement on the Gaza Strip and the Jericho Area (4 May 1994), PDF p.8).

Section by section

  • Preamble (PDF p.1). The two parties view the economic domain as “one of the cornerstone in their mutual relations” (as printed) toward a just, lasting and comprehensive peace, governed by mutual respect of each other’s economic interests, reciprocity, equity and fairness. The Protocol “lays the groundwork for strengthening the economic base of the Palestinian side and for exercising its right of economic decision making in accordance with its own development plan and priorities”, and both sides recognise each other’s economic ties with other markets.
  • Article I, Framework and Scope of this Protocol (PDF p.1). The Protocol is the contractual agreement governing the two sides’ economic relations, covering the West Bank and the Gaza Strip during the interim period, implemented in the stages of the Declaration of Principles on Interim Self-Government Arrangements of September 13, 1993 and its Agreed Minutes: beginning in the Gaza Strip and the Jericho Area, later applying to the rest of the West Bank under the Interim Agreement. It is incorporated into the Gaza-Jericho Agreement, is an integral part of it, and comes into force on that Agreement’s signing. “Areas” means the areas under the Palestinian Authority’s jurisdiction, and in subsequent agreements is read to cover functions and spheres as well as territory.
  • Article II, The Joint Economic Committee (PDF p.2). Both parties establish a Palestinian-Israeli Joint Economic Committee (JEC) to follow up implementation and decide on problems; each side may request review of any issue. The JEC is the continuing committee for economic cooperation envisaged in Annex III of the Declaration of Principles; it has equal membership, may establish sub-committees (with experts as necessary), decides by agreement, and sets its own rules of procedure, meeting frequency and places.
  • Article III, Import Taxes and Import Policy (PDF p.2-7). The Palestinian Authority has all import and customs powers for List A1 goods (locally produced in Jordan and Egypt particularly and other Arab countries) and List A2 goods (from Arab, Islamic and other countries), each only “in quantities agreed upon by the two sides up to the Palestinian market needs” estimated by an experts sub-committee — the 1994 needs estimated within three months of signing from data on past consumption, production, investment and external trade, reviewed every six months, with the previous estimates adjusted for population growth and per-capita GNP rise serving provisionally — and it independently sets all import charges, licensing and standards for those lists, with valuation on GATT 1994 once introduced in Israel and until then the Brussels Definition of Valuation, and classification on the Harmonized System. For List B (basic food items and goods for the Palestinian economic development program) the Authority likewise sets all charges independently, with no quantity limit stated. For all other goods and for quantities above the agreed Quantities, the Israeli rates “shall serve as the minimum basis for the Palestinian Authority”, which may decide only upward changes, and both sides employ the same importation system — standards, licensing, country of origin, valuation — as applied by Israel, which may change it provided standard changes are not a non-tariff barrier and rest on health, safety and environment under Article 2.2 of the Uruguay Round Agreement on Technical Barriers to Trade, with prior notice to the Authority. The Authority levies VAT at one rate on local goods and imports and “may fix it at the level of 15% to 16%”. List A1 rules of origin, to be agreed within three months, provisionally require goods to be wholly produced or substantially transformed in the country, directly imported, with local materials plus direct processing costs of at least 30 percent of export value (reviewable after a year) and an internationally recognized certificate of origin; mere combining, packaging or dilution does not count. Motor vehicles: the Authority sets its own customs and purchase tax on vehicles imported for its registration, under Israeli vehicle standards; used imports only passenger or dual-purpose cars no more than three model years old. Petroleum: Jordanian standards acceptable once they meet the average of EU or USA standards set for the geographical conditions of Israel, the Gaza Strip and the West Bank; a joint experts’ committee decides disputed cases within six months and may accept Jordanian-standard gasoline, which the Authority may import in the interim (marked in a distinctive colour and kept out of Israel); “The difference in the final price of gasoline to consumers in Israel and to consumers in the Areas, will not exceed 15% of the official final consumer price in Israel”, while the Authority sets other petroleum product prices; Egyptian gasoline is allowed on the same conditions. Palestinians may use all Israeli points of exit and entry designated for import and export with equal treatment. At the Jordan River and Gaza Strip entry points the Authority runs the freight customs points, including inspection and collection, with Israeli customs officials present and entitled to ask for inspection in their presence; a disputed shipment is delayed up to 48 hours and “will be released only upon the sub-committee’s decision”, and in the passengers lane Israeli officials are “invisibly present” and may request inspection, carried out by the Palestinian official in a separate room in their presence. Revenue clearance is “based on the principle of the place of final destination”, allocated to the Authority even for imports by Israeli importers destined for an Authority-registered corporation in the Areas, and effected within six working days of collection. The JEC or its sub-committee handles Palestinian proposals to add items to Lists A1, A2 and B and to change rates and procedures for other imports, market-needs estimates, notifications, rules of origin and licensing information. Returnees granted permanent residency may be exempted from import taxes on personal belongings, appliances and cars; donations in kind for defined development projects or non-commercial humanitarian purposes are exempt, and “The Palestinian Authority will be responsible exclusively for planning and management of the donors’ assistance to the Palestinian people”.
  • Article IV, Monetary and Financial Issues (PDF p.7-11). The Authority establishes a Palestinian Monetary Authority (PMA): regulator and implementer of monetary policy within this Article, the Authority’s official economic and financial advisor, its and the public sector’s sole financial agent locally and internationally, holder of all their foreign currency reserves including gold, lender of last resort, licensor of foreign exchange dealers, and supervisor of banks through a banking supervision department predicated on international standards, “especially on the principles of the “Basle Committee””, covering regulation of all banking activities, licensing of local banks and of foreign branches, subsidiaries, joint ventures and representative offices, and inspection. The PMA relicenses the five branches of Israeli banks then operating in the Gaza Strip and West Bank under its foreign-bank rules based on the “Basle Concordat”; other Israeli banks apply to the PMA on equal terms with other foreign banks provided Palestinian banks get the same in Israel, with home/host supervision split between the Bank of Israel (BOI) and the PMA on the Concordat, mutual on-site examination and exchange of reports. “The New Israeli Sheqel (NIS) will be one of the circulating currencies in the Areas and will legally serve there as means of payment for all purposes including official transactions”, and any circulating currency must be accepted by the Authority and its institutions; both sides “will continue to discuss, through the JEC, the possibility of introducing mutually agreed Palestinian currency or temporary alternative currency arrangements for the Palestinian Authority”. The PMA sets liquidity requirements (on NIS deposits “not be less than 4% to 8%, according to the type of deposits”, moved correspondingly when Israel’s change by over 1%), runs a discount window and a clearing house clearing with Israel’s on a same-working-day basis, and may convert excess NIS at the BOI only up to a formula amount — estimated Israeli “imports” of goods and services from the Areas paid in NIS, less taxes rebated either way, minus estimated Israeli “exports” to the Areas paid in NIS, less taxes rebated either way, plus net foreign currency previously converted into NIS as recorded in the BOI Dealing Room — with the convertible amount determined annually and adjusted semi-annually in PMA-BOI meetings (the first within three months of signing), conversions at market rates through the BOI Dealing Room, and the BOI “will not be obliged to convert in any single month more than 1/5 of the semi-annual amount”. The Authority regulates capital activities, including licensing capital market institutions, finance companies and investment funds (para 18(e), PDF p.11).
  • Article V, Direct Taxation (PDF p.11). Each side independently sets direct-tax policy (income tax on individuals and corporations, property, municipal taxes and fees); each administration levies the direct taxes generated by activities within its area and may tax its own residents on activities in the other side’s area. Israel transfers to the Authority “75% of the income taxes collected from Palestinians from the Gaza Strip and the Jericho Area employed in Israel” and the full amount collected from such Palestinians employed in the settlements. The two sides will agree procedures addressing double taxation.
  • Article VI, Indirect Taxes on Local Production (PDF p.11-13). Each administration levies VAT, purchase taxes and other indirect taxes in its area, with purchase tax rates identical for local and imported goods. “The present Israeli VAT rate is 17%. The Palestinian VAT rate will be 15% to 16%.” The Authority sets the VAT-exemption turnover ceiling for businesses “within an upper limit of 12,000 US $”. VAT accrues to the administration where the purchasing business is registered, with a clearance system between the two administrations: special marked invoices in Hebrew and Arabic or English, figures in ““Arabic” (not Hindi) numerals”, valid six months for rebates, invoice lists exchanged at a meeting on the 20th of each month, claims settled within 6 days by net-balance payment, verification on demand, invalid claims deducted from the next payment, and an inter-connected computer system to replace the manual steps once operational. VAT paid by Authority-registered Palestinian not-for-profit organizations on transactions in Israel accrues to the Palestinian tax administration under the same clearance.
  • Article VII, Labor (PDF p.13-15). Both sides “will attempt to maintain the normality of movement of labor between them, subject to each side’s right to determine from time to time the extent and conditions of the labor movement into its area”; suspension is notified immediately and may be taken to the JEC, and placement is through the other side’s employment service and legislation, with the Palestinian employment service entitled to regulate Palestinian labour in Israel in cooperation with the Israeli Employment Service. Palestinians employed in Israel are insured under the Israeli National Insurance Law for employment injuries in Israel, employer bankruptcy and maternity leave allowance, with reduced maternity fees. Israel transfers monthly the equalization deductions levied under Israeli legislation, to be used for social benefits and health services decided by the Authority, excluding health-service payments at places of employment and “2/3 of the actual administrative costs” of the Israeli Employment Service’s Payments Section; and, once a Palestinian pension institution is established and the agreed documents completed, the pension deductions collected from the workers and their employers under Israeli collective agreements, less the same 2/3 administrative deduction — whereupon the Authority assumes full responsibility for the accruing pension and social rights and Israel, its institutions and Israeli employers are released from liability for them, Israel remaining liable for rights accumulated before the transfer begins. Israel may review and change these arrangements if an authorized Israeli court rules the deductions must be paid to individuals in Israel or are otherwise unlawful, with Palestinian liability capped at the sums actually transferred. Health insurance fees (“health stamp”) deducted from wages are transferred to the Authority, which may integrate the workers’ health scheme into its own services; Palestinian workers may bring employment disputes before the Israeli Labor Courts, and pre-signing labour rights are not impaired.
  • Article VIII, Agriculture (PDF p.15-19). “There will be free movement of agricultural produce, free of customs and import taxes, between the two sides”, subject to the Article’s veterinary and plant-protection regime: each side’s official services control animal health and plant protection in its jurisdiction on mutuality principles (equivalent disease-control standards, mass vaccination, quarantines, “‘stamping out’” measures, residue control, immediate outbreak notification), trade in animals and animal products follows the “OIE National Animal Health Code” (the I.A.H.C., as printed), and each side’s veterinary import permits “will strictly follow the professional veterinary conditions for similar imports to Israel as prevailing at the time of their issuance”, with the most stringent requirement adopted where the Code allows alternatives or the services disagree, live vaccines only by decision of the Veterinary Sub-Committee, and non-conforming consignments barred from both sides’ areas. Transport between and through the two jurisdictions requires sealed, marked vehicles and veterinary or phytosanitary certificates, and Palestinian plant protection services issue import permits on International Plant Protection Convention (I.P.P.C.) and European and Mediterranean Plant Protection Organization (E.P.P.O.) standards. “The agricultural produce of both sides will have free and unrestricted access to each others’ markets”, except six items — poultry, eggs, potatoes, cucumbers, tomatoes and melons — capped on a rising scale until the restrictions are “finally eliminated by 1998”: combined two-way quantities of 5,000 tons of poultry, 30 million eggs, 10,000 tons each of potatoes, cucumbers and melons and 13,000 tons of tomatoes in 1994, rising to 8,000 tons, 60 million, 17,000, 17,000, 22,000 and 17,000 tons respectively in 1997, and unlimited in 1998, with the Authority notifying Israel how Palestinian quantities are split between the West Bank and Gaza Strip. “The Palestinians will have the right to export their agricultural produce to external markets without restrictions”, on Authority certificates of origin; both sides refrain from third-party agricultural imports that may adversely affect each other’s farmers; a dairy sub-committee coordinates production, “In principle, each side will produce according to its domestic consumption”; changes to the Article require both sides’ agreement.
  • Article IX, Industry (PDF p.19-20). “There will be free movement of industrial goods free of any restrictions including customs and import taxes between the two sides, subject to each side’s legislation.” The Palestinian side may encourage its industry by grants, loans, research and development assistance and direct-tax benefits, and by other methods resorted to in Israel; “Indirect tax rebates or benefits and other subsidies to sales shall not be allowed in trade between the two sides”; each side does its best to avoid damage to the other’s industry and cooperates against deceptive practices and dangerous or expired goods; Palestinians may export industrial produce to external markets without restrictions on Authority certificates of origin; the JEC reviews the Article.
  • Article X, Tourism (PDF p.20-21). The Authority establishes a Palestinian Tourism Authority regulating, licensing, classifying and supervising tourist services, sites and industries in the Areas, promoting tourism and supervising marketing. Each side protects historical, archaeological, cultural, religious and other tourist sites in its jurisdiction, publishes reasonable visiting hours, and protects the environment around sites, including best efforts that Mediterranean coast and port development (such as Ashqelon or Gaza) not harm the other side’s coastline. Tourist transport authorized by either side, conforming with EEC technical specifications and clearly marked, may enter the other side’s jurisdiction — a Note records that the final wording of the last sentence of para 4 awaits the corresponding wording in the Agreement. Tourism entities licensed by either side may tour in the other side’s jurisdiction under standards agreed in a tourism sub-committee of the JEC, with existing entities continuing in the interim; each side arranges its own compensation for tourists injured by political violence in its jurisdiction.
  • Article XI, Insurance Issues (PDF p.21-24). All insurance authority in the Areas, including licensing and supervision of insurers and agents, is transferred to the Authority, which maintains a compulsory absolute liability system for road accident victims with a compensation ceiling: absolute liability regardless of fault, compulsory insurance for all vehicles covering drivers as well, no tort action for road-accident death or bodily injury, and a statutory Fund for victims who cannot claim from an insurer (unknown or uninsured driver, insolvent insurer), with terms as in the legislation prevailing at signing and changes notified in advance (three months if substantially affecting the other side). On signing the Authority establishes the Palestinian Fund, which assumes the Existing Fund’s (the statutory Road Accident Victims Compensation Fund in the West Bank and the Gaza Strip) responsibilities for the Areas and receives its Areas premiums pro-rata; compulsory policies from either side’s insurers are valid in both territories, and the Palestinian Fund transfers monthly to the Israeli Fund, per insured vehicle, “an amount equal to 30% of the amount paid to the Israeli Fund by an insurer registered in Israel, for the sat-ne type of vehicle” (as printed), for the same period (not less than 90 days), toward liabilities from accidents in Israel by uninsured Authority-registered vehicles. Victims may nominate their own side’s Fund as proxy for cross-side claims; the accident-place Fund compensates hit-and-run victims; each Fund guarantees its insurers’ liabilities and each side guarantees its Fund; a cut-off agreement for pre-signing accidents in the Areas is to be negotiated within three months, excluding Israeli victims; an experts Sub-Committee handles claims procedures, transfers and information exchange; either side may require re-examination of the arrangements after a year; and insurers of both sides may apply for licences on the other side without discrimination. Signature block (PDF p.24): “Done in Paris, this twenty ninth day of April, 1994.” For the Government of Israel, Finance Minister Avraham Shohat; for the PLO, “Abu Ala (Ahmed Korei)” (as printed).

Key passages

  • “This protocol lays the groundwork for strengthening the economic base of the Palestinian side and for exercising its right of economic decision making in accordance with its own development plan and priorities.” (PDF p.1)
  • “The New Israeli Sheqel (NIS) will be one of the circulating currencies in the Areas and will legally serve there as means of payment for all purposes including official transactions.” (PDF p.8-9)
  • “Both sides will continue to discuss, through the JEC, the possibility of introducing mutually agreed Palestinian currency or temporary alternative currency arrangements for the Palestinian Authority.” (PDF p.9)
  • “There will be free movement of agricultural produce, free of customs and import taxes, between the two sides, subject to the following exceptions and arrangements.” (PDF p.15)
  • “The Palestinians will have the right to export their agricultural produce to external markets without restrictions, on the basis of certificates of origin issued by the Palestinian Authority.” (PDF p.19)
  • “Both sides will attempt to maintain the normality of movement of labor between them, subject to each side’s right to determine from time to time the extent and conditions of the labor movement into its area.” (PDF p.13)

Evidence the work relies on

This is a treaty text; it rests on no cited evidence. It incorporates by reference the Declaration of Principles on Interim Self-Government Arrangements and its Agreed Minutes and Annex III (Articles I-II), the Gaza-Jericho Agreement and its Annex I passages article (Articles I, III), the GATT 1994 agreement and the Brussels Definition of Valuation (Article III), the Harmonized Commodity Description and Coding System (Article III), Article 2.2 of the Agreement on Technical Barriers to Trade of the Final Act of the Uruguay Round (Article III), the “Basle Committee” principles and the “Basle Concordat” (Article IV, as printed), the Israeli National Insurance Law and Israeli collective agreements (Article VII), the “OIE National Animal Health Code” (I.A.H.C.) with its Lists A and B Diseases (Article VIII, as printed), the International Plant Protection Convention and E.P.P.O. standards (Article VIII), EEC technical specifications (Article X), and the legislation prevailing at signing on compulsory motor vehicle insurance (Article XI). Its one dataset is internal: the Article VIII table of combined two-way marketing quantities for six agricultural products, 1994-1998 (PDF p.18-19).

Analysis

The Protocol is a primary legal text, signed in Paris on 29 April 1994 by Israel’s Finance Minister and the PLO’s Abu Ala, five days before the Gaza-Jericho Agreement into which it was incorporated as Annex IV. Its own framing is contractual and interim: it governs the West Bank and Gaza Strip “during the interim period”, begins in Gaza and Jericho, and repeatedly routes disagreements to committees that decide by agreement, so most Palestinian powers it grants are exercised inside joint bodies or inside Israeli-set parameters — independent rate-setting is confined to Lists A1, A2 and B (the first two quantity-capped by jointly estimated market needs), while for all other imports Israeli rates are a floor and Israeli standards, licensing, valuation and origin rules are the shared system; the currency article gives the PMA supervision and a clearing house but keeps the sheqel as legal tender and caps sheqel conversion by formula. The labour article pairs a stated aim of normal movement with each side’s reserved right to set its extent and conditions. The text’s internal cross-references and numbering are not fully consistent (see Open questions), and the goods lists that define the scope of Palestinian import autonomy are referenced but not reproduced in this file, so the file alone cannot show which goods the autonomy covered.

People, organizations, places and events

Palestinian Authority, Palestine Liberation Organization, Palestinian Monetary Authority, Joint Economic Committee, Avraham Shohat, Ahmed Qureia, Gaza-Jericho Agreement, Declaration of Principles on Interim Self-Government Arrangements, Oslo Accords, Paris Protocol, Gaza, West Bank

Concepts

Customs union, Closure system

How it relates to other sources

  • This is the primary text that earlier ingested sources only described or quoted from secondary accounts: The Political Economy of Israeli Occupation: What is Colonial about It? calls the Protocol an “incomplete contract” that kept the de facto Customs union, bound Palestinian trade to Israeli rates and standards, allowed limited direct trade under Lists A1, A2 and B and no Palestinian currency, and made clearance revenues 60-70% of PA revenues (PDF p.6, p.8-9) — the primary text confirms the lists, the Israeli-rate floor, the shared import system and the absence of a currency, while giving the clearance mechanics (final-destination principle, six working days) that Farsakh summarizes. Moments of Resistance dates the signing to six days before the Cairo Agreement of April 29, 1994 (PDF p.240-241); the Protocol’s own signature block dates it 29 April 1994, the same day Grinberg gives for the Cairo Agreement, and the Gaza-Jericho Agreement itself is dated 4 May 1994 — the discrepancy in Grinberg’s dating of the Cairo Agreement is held, not reconciled (see Open questions).
  • Origins and Evolution of the Palestine Problem: Part V (1989-2000) summarizes the Protocol as recognizing the right to economic decision-making and transferring import and customs policy, tax powers and a monetary authority, with clearance modalities at its article XXIV (PDF p.71) — the Protocol as filed here has eleven articles and no article XXIV, and its tax-clearance provisions are in Articles III, V and VI.
  • Shrinking the Conflict: Debunking Israel’s New Strategy presents the 1994 Paris Economic Protocol as giving the illusion of autonomy while rendering Palestinians dependent, a framework within which Economic peace falls (lines 147, 177, 181); the primary text shows the institutional form of that arrangement — joint committees deciding by agreement, Israeli floors and standards, and a formula-capped currency conversion.
  • Article XIII of Agreement on the Gaza Strip and the Jericho Area (4 May 1994) already recorded that the Protocol and its Appendices are attached to that Agreement as Annex IV without reproducing them (PDF p.8); this file supplies the Annex IV text itself, though still without the three Appendix lists.

Open questions

  • Appendixes I-III (Lists A1, A2 and B) are referenced throughout Article III but are not reproduced in this file (the file ends with the signatures, PDF p.24); which goods the Palestinian Authority’s independent import powers covered cannot be determined from this file.
  • Cross-reference conflict inside the text: Article III para 2(b) sends agriculture imports to “Article VII of this Protocol (Agriculture)” (PDF p.2), but the Protocol’s headings make Article VII Labor (PDF p.13) and Article VIII Agriculture (PDF p.15). Both are recorded as printed.
  • Article IV’s banking provisions are numbered inconsistently as printed: para 8 cross-refers to “Para I0 d, e, and f below” (PDF p.8; “I0” with a letter I), and the para numbered 9 refers to itself as “para 10” (“In this para 10 “host authority” and “home authority” apply only to the Bank of Israel (BOI) and the PMA”, PDF p.8), while its sub-paras d-f are the ones para 8 points to.
  • Printed slips verified in the original PDF, kept as printed: “sat-ne type” for “same type” (Article XI para 4(b), PDF p.23); “for the wi following period” (Article IV para 17, PDF p.10); “List Al”/“Lists Al” with a letter l for the numeral 1 in A1 (Article III, throughout); “one of the cornerstone” (Preamble, PDF p.1); “OIE National Animal Health Code” (Article VIII para 4, PDF p.15, as printed).
  • Grinberg’s dating, recorded on Paris Protocol: the Paris Protocol as the first agreement signed after the Declaration of Principles, six days before a Cairo Agreement dated by Grinberg to April 29, 1994 (Moments of Resistance, PDF p.240-241), conflicts with the Protocol’s own signature date of 29 April 1994 and the Gaza-Jericho (Cairo) Agreement’s date of 4 May 1994; held side by side, not reconciled.
  • Part V’s summary attributes the Protocol’s clearance modalities to “article XXIV” (Origins and Evolution of the Palestine Problem: Part V (1989-2000), PDF p.71); the Protocol has Articles I-XI only. Whether the UN study was citing a differently numbered version is not stated in either file.

Coverage

PDF p.1-24 of 24, read in full