A/HRC/36/52 Contents Page I. Mandate and background .............................................................................................................. 3 II. Introduction and definition ............................................................................................................ 3 A. Definition of illicit financial flows ....................................................................................... 3 B. Estimates ............................................................................................................................... 5 III. Non-repatriation of illicit financial flows: overview of the problem ............................................. 5 IV. Best practices in the return of illicit funds..................................................................................... 6 V. National legislation: Switzerland .................................................................................................. 9 A. Compliance of Swiss banks with anti-money-laundering legislation ................................... 10 B. Return of stolen assets .......................................................................................................... 11 Case studies on the repatriation of illicit financial flows .............................................................. 11 A. Nigeria .................................................................................................................................. 11 B. Tunisia .................................................................................................................................. 12 C. Malaysia................................................................................................................................ 13 Negative impact of the non-repatriation of illicit financial flows on the enjoyment of human rights ............................................................................................................................. 13 VIII. Main challenges inhibiting the return of illicit funds .................................................................... 15 IX. Importance of international cooperation in the return of funds of illicit origin ............................. 17 X. Conclusions and recommendations ............................................................................................... 18 VI. VII. 2