A/HRC/25/52 The repatriation of illicit funds makes available much needed additional resources for development, poverty alleviation and the fulfilment of human rights. The challenge is to ensure the efficient, accountable and transparent use of such assets. In that regard, the Independent Expert suggests that a human rights-based approach, with its emphasis on the key principles of non-discrimination, participation, accountability and transparency, can help ensure that repatriated illicit funds are better utilized and better targeted to sectors that can potentially benefit the victims of corruption and other illicit flows, who are usually the poor. The Independent Expert concludes that, while official development assistance remains an important source of finance for poverty alleviation and development, the substantial amounts lost to illicit financial flows, estimated at $946.7 billion in 2011, could help the efforts of developing countries to mobilize domestic resources for poverty alleviation, development and the realization of human rights, and to reduce their costly dependence on external financing. 2