If you think the situation with Panama km#10 is confusing, check out the mess they've created with Gibraltar (both in Krause and on NGC, who get their data from Krause):
https://en.numista.com/catalogue/pieces81344.html - 1999 1 Crown (Football) - km#229 - ok, looks good so far...
https://en.numista.com/catalogue/pieces14631.html - 2004 2 pounds (300th Anniversary of the Capture/Occupation of Gibraltar) - km#1057. Which also happens to be double-listed as km#1072 in the SCWC from at least 2013 to 2016.
So what, you might ask. Uh, but there is more!
https://en.numista.com/catalogue/pieces35240.html - 2010 50p (Christmas) - Guess what? 2016 SCWC says this is km#229, too. Even if you overlook the fact that km#229 is already taken, a 2010 coin in the km#200s range? Really? All the rest of 2010 coins are km#1000+. So, what km# should it actually be? km#1229? Nope, that's 5 pounds from 2005. km#1129? Nope, that's a 2003 crown. But wait... km#1069 is 50p (Christmas) from 2007, km#1070 is the 50p (Christmas) from 2008, km#1071 is the 50p (Christmas) from 2009, so maybe, just maaaybe 50p (Christmas) from 2010 was supposed to be km#1072?