A/RES/68/195 United Nations Distr.: General 18 February 2014 General Assembly Sixty-eighth session Agenda item 108 Resolution adopted by the General Assembly on 18 December 2013 [on the report of the Third Committee (A/68/457)] 68/195. Preventing and combating corrupt practices and the transfer of proceeds of corruption, facilitating asset recovery and returning such assets to legitimate owners, in particular to countries of origin, in accordance with the United Nations Convention against Corruption The General Assembly, Recalling its resolutions 54/205 of 22 December 1999, 55/61 of 4 December 2000, 55/188 of 20 December 2000, 56/186 of 21 December 2001 and 57/244 of 20 December 2002, and recalling also its resolutions 58/205 of 23 December 2003, 59/242 of 22 December 2004, 60/207 of 22 December 2005, 61/209 of 20 December 2006, 62/202 of 19 December 2007, 63/226 of 19 December 2008, 64/237 of 24 December 2009, 65/169 of 20 December 2010, 67/189 and 67/192 of 20 December 2012 and all relevant Human Rights Council resolutions, including resolution 23/9 of 13 June 2013, 1 Welcoming the entry into force on 14 December 2005 of the United Nations Convention against Corruption, 2 Recalling the United Nations Convention against Corruption, which is the most comprehensive and universal instrument on corruption, and recognizing the need to continue to promote ratification or accession to the Convention and its full implementation, Recognizing that fighting corruption at all levels is a priority and that corruption is a serious barrier to effective resource mobilization and allocation and diverts resources away from activities that are vital for poverty eradication and sustainable development, Reaffirming the importance of respect for human rights, the rule of law, good governance and democracy in the fight against corruption, _______________ 1 See Official Records of the General Assembly, Sixty-eighth Session, Supplement No. 53 (A/68/53), chap. V, sect. A. 2 United Nations, Treaty Series, vol. 2349, No. 42146. 13-45115 (E) *1345115* Please recycle

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