Compilation of all recommendations made by the Independent International Fact-Finding Mission on Myanmar, to the Government of Myanmar, armed organizations, the UN Security Council, Member States, UN agencies, the business community and others in English Additional to the United Nations, including its funds, programmes and agencies: 118. Do not provide assistance and programming that may prejudice the goals of accountability for international human rights law and international humanitarian law violations in relation to Myanmar (A/HRC/42/CRP.3); 119. The UN country team in Myanmar should continue to assess its engagement with all government partners, to ensure the engagement is not directly or indirectly contributing to the confiscation or misappropriation of, or profiteering from Rohingya lands, indirectly or directly keeping Rohingya off their lands or from returning to their lands, or consolidating the effects of the Government’s “clearance operations” of 2016 and 2017 (A/HRC/42.CRP.5); 120. Place the specific needs of women and children at the forefront of UN humanitarian, development and reconstruction planning and implementation (A/HRC/42/CRP.3); 121. Undertake further investigations into the following areas with respect to the economic interests of the Myanmar military (A/HRC/42/CRP.3): (a) Companies owned by the Tatmadaw directly, as well as MEHL, MEC, their subsidiaries, and Myanmar Northern Star Company; (b) MEHL, MEC and other Tatmadaw companies’ past and present leadership; (c) Tatmadaw-owned real estate projects; (d) Companies owned by Tatmadaw leadership and the immediate family members of high-ranking officials, including Tatmadaw officers linked to crimes under international law in Rakhine, Kachin and Shan States; (e) Assets of identified perpetrators; (f) Loans to and capital invested in Tatmadaw-owned companies and banks; (g) Companies and States facilitating the sale and transfer of arms and related items to the Tatmadaw; (h) Commercial and/or financial links between the Tatmadaw and Buddhist nationalist organizations, including the Ma Ba Tha (Patriotic Association of Myanmar), in connection with Ma Ba Tha calls to action and mobilization around the “clearance operations” that began in August 2017 in northern Rakhine, incitement to, and other involvement in, anti-Rohingya violence, endorsement of Tatmadaw crimes; (i) The role of ethnic armed organizations and their business interests in Myanmar in relation to the contribution they made and continue to make to Myanmar’s human rights crisis. VI. To investors and businesses 122. All business enterprises active in Myanmar or trading with or investing in businesses in Myanmar should demonstrably ensure that their operations are compliant with the United Nations Guiding Principles on Business and Human Rights. They should respect human rights, avoiding infringing on the human rights of others and addressing the adverse human rights impacts with which they are involved. They should have (A/HRC/39/CRP.2): (a) a policy commitment to meet their responsibility to respect human rights; (b) a human rights due diligence process to identify, prevent, mitigate and account for how they address their impacts on human rights; (c) processes to enable the remediation of any adverse human rights impacts they cause or to which they contribute. 123. No business enterprise active in Myanmar or trading with or investing in businesses in Myanmar should enter into or remain in a business relationship of any kind with the security forces of Myanmar, in particular the Tatmadaw, or any enterprise owned or 17