A/HRC/27/46 United Nations General Assembly Distr.: General 24 July 2014 Original: English Human Rights Council Twenty-seventh 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 enjoyment of all human rights by older persons, Rosa Kornfeld-Matte Summary The present report, the first annual report to be submitted by a mandate holder, was prepared in accordance with Human Rights Council resolution 24/20, in which the Council decided to establish the mandate of Independent Expert on the enjoyment of all human rights by older persons. In the report, the Independent Expert describes the activities undertaken since taking office on 2 June 2014 and her views about the foundations and context of the mandate, as well as some preliminary considerations that will inform her work during the mandate. GE.14-09327 (E) *1409327*