A/HRC/22/42 In order to devise effective strategies for tackling the problem of illicit funds and ensuring their repatriation to the countries of origin, it is important to understand the methods and channels of illicit financial flows, which countries such funds originate from and where they are held, as well as existing legal instruments and other initiatives designed to curb these flows. This interim report, submitted pursuant to Human Rights Council resolution 19/38 provides an overview of these issues. The final report of the Independent Expert on this issue will discuss in detail the impact of non-repatriation of illicit funds on development and the realization of human rights and will offer recommendations concerning strategies to combat illicit financial flows so as to ensure the application of the maximum available resources to the full realization of all human rights. 2