A/HRC/25/52 United Nations General Assembly Distr.: General 7 May 2014 Original: English Human Rights Council Twenty-fifth session Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development The negative impact of the non-repatriation of funds of illicit origin on the enjoyment of human rights Final report of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, Cephas Lumina* Summary The present report, submitted in accordance with resolution 19/38, illustrates the negative impact of illicit financial flows on developing countries and in particular the extent to which the non-repatriation of funds of illicit origin have an impact on the implementation of human rights in the countries of origin. The Independent Expert finds that illicit financial flows, including those derived from corruption and embezzlement by public officials, have considerable negative impacts on the realization of human rights, particularly in developing countries and especially in a context where those countries face a financing gap of around US$ 112 billion annually to meet the Millennium Development Goals aimed at delivering basic social goods such as education, health care, water and sanitation and food security. By reducing the resources available to States to establish the conditions for the realization of economic, social and cultural rights through investment in social programmes, and to create and strengthen the institutions that uphold civil and political rights, illicit financial flows compromise the ability of the affected Governments to devote the maximum available resources to the realization of human rights. An additional consequence of illicit funds is the further perpetration and promotion of criminal activities, including terrorism, which endanger democracy and the realization of human rights. * Late submission. GE.14-02717 *1402717*