A/HRC/RES/19/38 a link between the proceeds of corruption in the requested State and the crime committed in the requesting State, which in many cases may be difficult to prove, bearing in mind that everyone charged with a criminal offence has the right to be presumed innocent until proven guilty according to law, Acknowledging the progress made towards the implementation of the United Nations Convention against Corruption, while recognizing that States continue to face challenges in recovering funds of illicit origin owing to, inter alia, differences in legal systems, the complexity of multijurisdictional investigations and prosecutions, lack of familiarity with the mutual legal assistance procedures of other States and difficulties in identifying the flow of funds of illicit origin, and noting the particular challenges in recovering them in cases involving individuals who are or have been entrusted with prominent public functions and their family members and close associates, and recognizing also that legal difficulties are often exacerbated by factual and institutional obstacles, Noting with deep concern that, as indicated in the comprehensive study prepared by the United Nations High Commissioner for Human Rights on the negative impact of the non-repatriation of funds of illicit origin to the countries of origin on the enjoyment of human rights, in particular economic, social and cultural rights, 1 only around 2 per cent of the estimated funds of illicit origin annually leaving the developing world are repatriated to their countries of origin, Noting the particular concern of developing countries and countries with economies in transition regarding the return of assets of illicit origin derived from corruption, in particular to countries from which they originated, consistent with the principles of the United Nations Convention against Corruption, in particular chapter V thereto, so as to enable countries to design and fund development projects in accordance with their national priorities in view of the importance that such assets can have to their sustainable development, Convinced that the illicit acquisition of personal wealth can be particularly damaging to democratic institutions, national economies and the rule of law, and stressing that any resource that the State is deprived of because of corruption has potentially the same negative effect, regardless of whether it is exported or domestically retained, 1. Takes note with appreciation of the comprehensive study prepared by the United Nations High Commissioner for Human Rights on the negative impact of the nonrepatriation of funds of illicit origin to the countries of origin on the enjoyment of human rights, in particular economic, social and cultural rights;1 2. Calls upon all States that have not yet acceded to the United Nations Convention against Corruption to consider doing so as a matter of priority; 3. Asserts the urgent need to repatriate illicit funds to the countries of origin without conditionalities, consistent with the United Nations Convention against Corruption and in line with the commitment made at the 2005 World Summit to make the fight against corruption a priority at all levels and to curb the illicit transfer of funds, and urges all States to step up their efforts to trace, freeze and recover those funds; 4. Acknowledges the importance of compliance with international human rights law in relation to the repatriation of funds of illicit origin through, inter alia, promoting human rights-based policy coherence in the deliberations and actions by States Members of the Human Rights Council and in the intergovernmental process of implementing the United Nations Convention against Corruption; 1 A/HRC/19/42. 3