A/HRC/20/23 United Nations General Assembly Distr.: General 10 April 2011 Original: English Human Rights Council Twentieth session 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, Cephas Lumina Guiding principles on foreign debt and human rights Summary This report presents the guiding principles on foreign debt and human rights for consideration by the Human Rights Council. It also provides a context in which the principles should be understood, briefly describes the process leading to the development of the text submitted to the Council, provides a snapshot of the principles and highlights the normative contribution of the principles. GE.12-12880