A/HRC/39/14 20. The Government of Azerbaijan continued to implement a number of comprehensive measures aimed at improving the socioeconomic situation of refugees and internally displaced persons and their temporary integration into society, bearing in mind the necessity of the future realization of their right to a safe and dignified return to their native lands. 21. Over the past 24 years, about 6.6 billion manats had been allocated for the social protection of refugees and internally displaced persons. Some 2,000 internally displaced persons had received preferential loans totalling 44 million manats to fund businesses through the National Entrepreneurship Support Fund. As a result, the poverty level among refugees and internally displaced persons had decreased from 75 to 12 per cent. 22. Internally displaced persons were exempted from paying communal and other utility services and tuition fees were waived for those studying in State higher and secondary educational institutions. 23. Occupation by Armenia of 20 per cent of the territory of Azerbaijan, including the Nagorno-Karabakh region and seven adjacent regions, was one of the main obstacles to the full-fledged realization of human rights in the country. During the armed aggression, Armenia had committed grave violations of international humanitarian law, including extrajudicial executions of Azerbaijani civilians, hostages and prisoners of war, subjecting them to torture and other cruel, inhuman or degrading treatment. The material damage caused to Azerbaijan as a result of the occupation was estimated at $818 billion. 24. Armenia raised four points of order, in which it stated that the information and specific facts provided by Azerbaijan were incorrect and did not meet the review requirements. The Working Group was not competent to discuss political or conflict-related issues. Azerbaijan was trying to use the review procedure to voice its own perception of the conflict with the aim of undermining the rights of the people of Nagorno-Karabakh to selfdetermination, which Azerbaijan falsely presented as an issue of the restoration of its territorial integrity. The international community, including the United Nations, recognized that the only internationally mandated format for the settlement of the Nagorno-Karabakh conflict was the Minsk Group of the Organization for Security and Cooperation in Europe. Armenia therefore rejected any reference to the Nagorno-Karabakh conflict and misinterpretations contained in the national report and during the oral presentation by Azerbaijan. Attempts to present Armenia as an aggressor by referring to United Nations Security Council resolutions were completely false and constituted a blatant manipulation of their content. 25. The President of the Human Rights Council ruled that it was appropriate for all delegations to make comments and observations and to voice their opinion on human rights issues; the State under review was entitled to express its views. The universal periodic review process did not, however, aim to discuss or settle disputes among Member States. Bilateral issues should not interfere in discussions, and such issues should not be raised in the Working Group. 26. In response to the points of order raised by Armenia, Azerbaijan stated that it was not engaging in polemical discussion; rather, it emphasized the historical facts, namely the occupation of Azerbaijani territories by Armenia accompanied by ethnic cleansing of Azerbaijanis from the occupied territories, which had led to the mass violation of the human rights of Azerbaijanis and had impeded the full realization of human rights within the country. There were still some Azerbaijani nationals in Armenia who had been taken hostage by that country when they were visiting the graves of their ancestors in the occupied territories. The wounds of genocide committed by Armenia in the Khojaly district of Azerbaijan, which had resulted in the killing of around 700 Azerbaijanis, including children, women and elderly people, had not yet healed. Azerbaijan urged Armenia to comply with Security Council resolutions, which called for the complete liberation of Azerbaijani territories and the safe and dignified return of internally displaced persons to their native lands. Azerbaijan called on Armenia to abide by international humanitarian law and to stop ceasefire violations that had caused an increased number of casualties among the civilian population of Azerbaijan living in settlements adjacent to the line of contact. The only solution to the conflict would be the withdrawal of Armenian forces from the 4