A/HRC/RES/46/11 24. Requests 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 to conduct a new study, in connection with the previous relevant studies conducted by the mandate holder and the Advisory Committee, on a proposed non-binding set of practical guidelines for efficient asset recovery aiming at curbing the illicit transfer of funds and mitigating its negative effects on the enjoyment of human rights with a view to help requesting and requested States to strengthen their cooperation in this regard, and to present the study to the Human Rights Council at its fiftysecond session; 25. Requests the Secretary-General and the United Nations High Commissioner for Human Rights to provide all the assistance, including financial resources, necessary to allow the Independent Expert to carry out the mandate set out in the present resolution, and calls upon all relevant stakeholders, including States and United Nations bodies and agencies, and other international and regional entities to cooperate fully with the Independent Expert in this regard; 26. Encourages States parties to consider, where appropriate, and in accordance with national law, the opportunity of referring to the draft Lausanne guidelines for efficient recovery of stolen assets in their practice, and any other relevant instruments; 27. Stresses the need for transparency in financial institutions and effective due diligence measures to be applied by financial intermediaries, calls upon States to seek appropriate means in accordance with their international obligations to ensure the cooperation and responsiveness of financial institutions to foreign requests to freeze and recover funds of illicit origin and the provision of an efficient mutual legal assistance regime to States requesting repatriation of those funds, and encourages the promotion of human and institutional capacity-building in that regard; 28. Decides to convene, before its fiftieth session, a one-day intersessional seminar on the negative impact of the non-repatriation of funds of illicit origin to the countries of origin on the enjoyment of human rights, to discuss challenges and best practices in this regard and to make recommendations, with the participation of States, the Advisory Committee and other relevant stakeholders; 29. Requests the High Commissioner to present a report on the seminar to the Human Rights Council at its fifty-first session; 30. Requests the Secretary-General to bring the present resolution to the attention of all States Members of the United Nations and forums dealing with the issue of the repatriation of funds of illicit origin within the United Nations system for consideration and necessary action and coordination as appropriate, particularly within the context of the Conference of the States Parties to the United Nations Convention against Corruption and the United Nations Conference on Trade and Development; 31. Decides to continue its consideration of this matter under the same agenda item. 49th meeting 23 March 2021 [Adopted by a recorded vote of 31 to 14, with 2 abstentions. The voting was as follows: In favour: Argentina, Armenia, Bahrain, Bangladesh, Bolivia (Plurinational State of), Brazil, Burkina Faso, Cameroon, China, Côte d’Ivoire, Cuba, Eritrea, Fiji, Gabon, India, Indonesia, Libya, Malawi, Mauritania, Namibia, Nepal, Pakistan, Philippines, Russian Federation, Senegal, Somalia, Sudan, Togo, Uruguay, Uzbekistan and Venezuela (Bolivarian Republic of) Against: Austria, Bulgaria, Czechia, Denmark, France, Germany, Italy, Japan, Marshall Islands, Netherlands, Poland, Republic of Korea, Ukraine and United Kingdom of Great Britain and Northern Ireland 6