A/RES/59/242 United Nations General Assembly Distr.: General 28 February 2005 Fifty-ninth session Agenda item 87 (c) Resolution adopted by the General Assembly on 22 December 2004 [on the report of the Second Committee (A/59/485/Add.3)] 59/242. Preventing and combating corrupt practices and transfer of assets of illicit origin and returning such assets to the countries of origin The General Assembly, Recalling its resolutions 54/205 of 22 December 1999, 56/186 of 21 December 2001 and 57/244 of 20 December 2002, and recalling also its resolution 58/205 of 23 December 2003 on preventing and combating corrupt practices and transfer of assets of illicit origin and returning such assets to the countries of origin, Recalling also the Monterrey Consensus of the International Conference on Financing for Development, 1 which underlined that fighting corruption at all levels is a priority, and the Plan of Implementation of the World Summit on Sustainable Development (“Johannesburg Plan of Implementation”), 2 Emphasizing the need for solid democratic institutions responsive to the needs of the people and the need to improve the efficiency, transparency and accountability of domestic administration and public spending and the rule of law, to ensure full respect for human rights, including the right to development, and to eradicate corruption and build sound economic and social institutions, 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, the fight against hunger, and economic and sustainable development, Noting the particular concern of developing countries and countries with economies in transition regarding the return of assets of illicit origin derived from corruption to the countries from which they originated, consistent with the principles of the United Nations Convention against Corruption, 3 in particular _______________ 1 Report of the International Conference on Financing for Development, Monterrey, Mexico, 18–22 March 2002 (United Nations publication, Sales No. E.02.II.A.7), chap. I, resolution 1, annex. 2 Report of the World Summit on Sustainable Development, Johannesburg, South Africa, 26 August– 4 September 2002 (United Nations publication, Sales No. E.03.II.A.1 and corrigendum), chap. I, resolution 2, annex. 3 Resolution 58/4, annex. 04-49078