A/HRC/37/54 United Nations General Assembly Distr.: General 20 December 2017 Original: English Human Rights Council Thirty-seventh session 26 February–23 March 2018 Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Report of 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 Development of guiding principles for assessing the human rights impact of economic reform policies Note by the Secretariat The Secretariat has the honour to transmit to the Human Rights Council the report of 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, Juan Pablo Bohoslavsky, prepared pursuant to Human Rights Council resolution 34/3. In the report, the Independent Expert discusses the development of guiding principles for assessing the human rights impact of economic reform policies. GE.17-22925(E) 