Spain, An Institute Of Certified Accountants Of Spain Award consisting of a blue enamelled Romanian Cross with clusters of nine gilt rays in eac measuring 100 mm (w) x

measuring 100 mm (w) x 48 mm (h))

(Volksabstimmung in Oberschlesien Abzeichen)

The 9th SS Panzer Division was not subordinate to the General Command during the attack on Tarnopol

Thai maker marked on the reverse of the crown suspension

The helmet measures 225 mm (w) x 285 mm (l) x 140 mm (h)

Spain, An Institute Of Certified Accountants Of Spain Award consisting of a blue enamelled Romanian Cross with clusters of nine gilt rays in eac measuring 100 mm (w) x(Instituto de Censores Jurados de Cuentas de Espaa). Organization established in 1942. Three piece construction, in bronze gilt with green and white enamels, unmarked, the award shaped like an ornate shield, obverse centrepiece bearing the institute's insignia and framed by laurel leaves, reverse cartouche inscribed "INSTITUTO DE CENSORES JURADOS DE CUENTAS DE ESPAA" (Institute of Certified Accountants of Spain), measuring 42. 3 mm (w) x 58. 5 mm (h)