(e) specify the nature of the interest that the person has in the panel proceedings; and
(f) are drafted in the languages chosen by the Parties in accordance with rules 43 and 44.
40. The submissions shall be sent to the Parties for their comments. The Parties may submit comments to the panel within 10 days after the delivery.
41. The panel shall list in its report all the submissions it has received pursuant to rule 39. The panel shall not be obliged to address in its report the arguments made in such submissions. However, if the panel does address those arguments in its report, it shall also take into account any comments made by the Parties pursuant to rule 40.
XII. Urgent cases
42. In cases of urgency referred to in Article 218, the panel, after consulting the Parties, shall adjust, as appropriate, the time periods referred to in these Rules of Procedure. The panel shall notify the Parties of such adjustments.
XIII. Translation and interpretation
43. During the consultations referred to in Article 211, and no later than the date of the meeting referred to in rule 9 of these Rules of Procedure, the Parties shall endeavour to agree on a common working language for the proceedings before the panel.
44. If the Parties are unable to agree on a common working language, each Party shall make its written submissions in its chosen language. Each Party shall provide at the same time a translation in the language chosen by the other Party, unless its submissions are written in one of the working languages of the WTO. The Party complained against shall arrange for the interpretation of oral submissions into the languages chosen by the Parties.
45. Panel reports and decisions shall be issued in the language or languages chosen by the Parties. If the Parties have not agreed on a common working language, the interim and final report of the panel shall be issued in one of the working languages of the WTO.
46. Any Party may provide comments on the accuracy of the translation of any translated version of a document produced in accordance with these Rules of Procedure.
47. Each Party shall bear the costs of the translation of its written submissions. Any costs incurred for translation of a ruling shall be borne equally by the Parties.
XIV. Other procedures
48. The time periods laid down in these Rules of Procedure shall be adjusted by mutual agreement of the Parties in line with the special time periods laid down for the adoption of a report or decision by the panel in the proceedings under Articles 222 to 225.
ANNEX 14-B . CODE OF CONDUCT FOR PANELLISTS AND MEDIATORS
I. Governing principles
1. In order to preserve the integrity and impartiality of the dispute settlement mechanism, every candidate and panellist shall:
(a) become acquainted with this Code of Conduct;
(b) be independent and impartial;
(c) avoid direct and indirect conflicts of interest;
(d) avoid impropriety and the appearance of impropriety or bias;
(e) observe high standards of conduct; and
(f) not be influenced by self-interest, outside pressure, political considerations, public opinion, loyalty to a Party or fear of criticism.
2. A panellist shall not, directly or indirectly, incur any obligation or accept any benefit that would in any way interfere, or appear to interfere, with the proper performance of his or her duties.
3. A panellist shall not use his or her position on the panel to advance any personal or private interests. A panellist shall avoid actions that may create the impression that others are in a special position to influence him or her.
4. A panellist shall not allow past or existing financial, business, professional, personal or social relationships or responsibilities to influence his or her conduct or judgement.
5. A panellist shall avoid entering into any relationship or acquiring any financial interest that is likely to affect his or her independence or impartiality or that might reasonably create an appearance of impropriety or bias.
II. Disclosure obligations
6. Prior to the acceptance of his or her appointment as a panellist pursuant to Article 213, a candidate requested to serve as a panellist shall disclose any interest, relationship or matter that is likely to affect his or her independence or impartiality or that might reasonably create an appearance of impropriety or bias in the panel proceedings. To that end, a candidate shall make all reasonable efforts to become aware of any such interests, relationships and matters, including financial, professional, employment or family interests.
7. The disclosure obligation under paragraph 6 is a continuing duty, which requires a panellist to disclose any such interests, relationships or matters that may arise during any stage of the proceedings.
8. A candidate or a panellist shall communicate to the Cooperation Committee for consideration by the Parties any matters concerning actual or potential violations of this Code of Conduct as soon as he or she becomes aware of them.
III. Duties of panellists
9. Upon acceptance of his or her appointment, a panellist shall be available to perform and shall perform his or her duties thoroughly and expeditiously throughout the proceedings, and with fairness and diligence.
10. A panellist shall consider only the issues raised in the panel proceedings and necessary for a decision and shall not delegate this duty to any other person.
11. A panellist shall take all appropriate steps to ensure that his or her assistants and administrative staff are aware of, and comply with, the obligations of panellists under Parts II, III, IV and VI of this Code of Conduct.
IV. Obligations of former panellists
12. A former panellist shall avoid actions that may create the appearance that he or she was biased in carrying out his or her duties or derived advantage from the decision of the panel.
13. A former panellist shall comply with the obligations in Part VI of this Code of Conduct.
V. Confidentiality
14. A panellist shall not, at any time, disclose any non-public information concerning the proceedings or acquired during the proceedings for which he or she has been appointed. A panellist shall not, in any case, disclose or use any such information to gain personal advantage or advantage for others, or to adversely affect the interest of others.
15. A panellist shall not disclose a decision of the panel or parts thereof prior to its publication in accordance with Chapter 14.
16. A panellist shall not, at any time, disclose the deliberations of the panel, or any panellist's view, or make any statements on the proceedings for which he or she has been appointed or on the issues in dispute in the proceedings.
VI. Expenses
17. A panellist shall keep a record and render a final account of the time devoted to the proceedings and of his or her expenses, as well as of the time and expenses of his or her assistants and administrative staff.
VII. Mediators
18. This Code of Conduct applies to mediators mutatis mutandis.