A/RES/59/40 1. Expresses its appreciation to the United Nations Commission on International Trade Law for the completion and adoption of its Legislative Guide on Insolvency Law;1 2. Requests the Secretary-General to publish the Legislative Guide and to make all efforts to ensure that it becomes generally known and available; 3. Recommends that all States give due consideration to the Legislative Guide when assessing the economic efficiency of their insolvency regimes and when revising or adopting legislation relevant to insolvency; Recommends also that all States continue to consider implementation of 4. the Model Law on Cross-Border Insolvency of the United Nations Commission on International Trade Law. 65th plenary meeting 2 December 2004 2