In most cases, advance payments for costs of the Tribunal and ICSID fees and expenses are requested in equal parts from the parties (with the exception of annulment proceedings, see Cost of Proceedings) and the Tribunal decides on the allocation of costs in the award. Unless the parties agree otherwise, a Tribunal can allocate the cost of any part of the proceeding at any stage (Arbitration Rule 28), without prejudice to its final decision on costs in the award (Article 61(2) of the Convention).At the end of the proceeding, the parties are invited to file statements or submissions on costs. A statement of costs lists the costs reasonably incurred by a party, including the costs of its legal representation, while a submission on costs also contains a party’s arguments on how and by whom the costs should be paid (Arbitration Rule 28(2)).The Tribunal has broad discretion to allocate costs between the parties in the final award. It may allocate costs with regard to the proceeding as a whole or with regard to a particular part of the proceeding. Its decision in the award becomes binding and enforceable.