A/HRC/27/60 I. Introduction 1. In the present report, the independent international commission of inquiry on the Syrian Arab Republic1 presents its findings based on investigations conducted from 20 January to 15 July 2014. It should be read in conjunction with the commission’s previous reports.2 A. Challenges 2. The commission’s investigations remain curtailed by the denial of access to the Syrian Arab Republic. 3. Correspondence between the Permanent Mission of the Syrian Arab Republic and the commission is annexed to the present report (see annex I). B. Methodology 4. The methodology employed by the commission is based on standard practices of commissions of inquiry and human rights investigations. The commission relied primarily on first-hand accounts. 5. The information contained in the present report is based on 480 interviews conducted in the region and from Geneva. Since September 2011, the commission has conducted 3,126 interviews and collected and analysed photographs, video recordings, satellite imagery and medical records and other documentary material. Reports from Governments and non-governmental sources, academic analyses and United Nations reports formed part of the investigation. 6. The standard of proof is met when the commission has reasonable grounds to believe that incidents occurred as described. II. Conflict dynamics 7. Government forces and non-State armed groups continue to engage in fierce fighting. While all belligerents succeeded in securing gains in different areas, none appear capable of achieving a complete military victory. 8. The emergence of countless frontlines, involving different local and regional actors, has amplified the conflict’s complexity. The continuous involvement of extremist fighters mobilized on all sides along sectarian and/or ethnic lines has polarized the conflict. 9. The impact of the war is no longer confined to Syrian territory. The continuous influx of foreign fighters, the success of extremist groups, the rise of sectarian tensions, competition for resources such as water, oil or gas, and the increasingly vulnerable socioeconomic situation of refugees have contributed to a spillover of violence, affecting regional peace and stability. Risks of the conflict spreading further are palpable. 1 2 The commissioners are Paulo Sérgio Pinheiro (Chair), Karen Koning AbuZayd, Vitit Muntarbhorn and Carla Del Ponte. S-17/2/Add.1, A/HRC/19/69, A/HRC/21/50, A/HRC/22/59, A/HRC/23/58, A/HRC/24/46 and A/HRC/25/65. 3