A/HRC/14/21 Contents Paragraphs Page I. Introduction............................................................................................................. 1–2 4 II. Activities undertaken .............................................................................................. 3–7 4 III. Vulture funds .......................................................................................................... 8–36 5 A. What are “vulture funds”? .............................................................................. 8–14 5 B. Case studies .................................................................................................... 15–26 7 C. Vulture funds, debt relief and human rights ................................................... 27–36 10 Official initiatives to tackle vulture funds............................................................... 37–66 12 A. Multilateral initiatives .................................................................................... 38–47 13 B. Initiatives at the national level........................................................................ 48–53 15 C. Concerns over proposed legislative controls on vulture funds ....................... 54–66 16 Conclusions and recommendations......................................................................... 67–80 20 IV. V. GE.10-13156 3