A/HRC/14/21 obligations and attain their development goals. It also includes a call for definitive international and national action to combat vulture fund activity. The report has five sections. In section I, the independent expert introduces the report. In section II, the activities that the independent expert has undertaken since his last report to the Council (A/HRC/11/10) are outlined. In section III, the independent expert briefly discusses what vulture funds are and provides some illustrations of vulture fund litigation against HIPCs. He also outlines the impact of vulture fund activities on debt relief and their implications for the realization of human rights in the countries targeted by these predatory creditors. In section IV, the independent expert sketches official initiatives that have been undertaken or are being considered to combat vulture funds. In section V, he offers some recommendations on measures to address the negative effects of vulture fund activities. 2 GE.10-13156