A/HRC/25/52 Contents Paragraphs Page I. Introduction............................................................................................................. 1– 7 4 II. Estimates of illicit financial flows: an update ......................................................... 8–14 5 III. Impact of illicit financial flows on the realization of human rights ........................ 15–33 7 A. Illicit funds and human rights: making the connection................................... 15–16 7 B. The obligation to use the maximum available resources ................................ 17–22 7 C. Capacity of States to realize human rights...................................................... 23–27 9 D. The need for a human rights-based approach ................................................. 28–33 10 The importance of international assistance and cooperation................................... 34–48 11 A. The obligation of international assistance and cooperation............................ 35–41 11 B. Recovery and repatriation of stolen assets...................................................... 42–43 13 C. Tackling secrecy jurisdictions and corporate abuses ...................................... 44–48 13 Conclusions and recommendations......................................................................... 49–50 14 IV. V. 3