A/HRC/RES/27/30 United Nations General Assembly Distr.: General 3 October 2014 Original: English Human Rights Council Twenty-seventh session Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Resolution adopted by the Human Rights Council 27/30 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: the activities of vulture funds The Human Rights Council, Guided by the purposes and principles of the Charter of the United Nations, the Vienna Declaration and Programme of Action and the United Nations Declaration on the Right to Development, Recalling the determination expressed in the Preamble to the Charter to promote social progress and better standards of life in larger freedom, and to employ international machinery for the promotion of the economic and social advancement of all peoples, Recalling also the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, the International Covenant on Economic, Social and Cultural Rights and other relevant international human rights instruments, Recalling further General Assembly resolution 68/304 entitled “Towards the establishment of a multilateral legal framework for sovereign debt restructuring processes”, adopted on 9 September 2014, Reaffirming all resolutions and decisions adopted by the Commission on Human Rights and the Human Rights Council on the effects of structural adjustment and economic reform policies and foreign debt on the full enjoyment of all human rights, particularly economic, social and cultural rights, the most recent being Council resolution 25/16 of 15 April 2014, Welcoming the work and commending the contributions 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, in particular the conclusions and recommendations of his report with a thematic focus on GE.14-18099 (E) 