This report has been prepared pursuant to resolution 55/61 of December 4, 2000, in which the General Assembly recognized the desirability of an effective international legal instrument against corruption. After summaries of existing international legal instruments designed to address various types of corruption, the main provisions of these instruments are compared on the following issues: use of terms, criminalization, liability of legal persons, measures and sanctions, prevention, jurisdiction, international cooperation, monitoring of implementation, as well as "other measures." A section of recommendations and other documents that address corruption presents those developed under the auspices of the United Nations and other intergovernmental organizations, such as the Council of Europe and the Organization for Economic Cooperation and Development. Also included in this report are outlines of recommendations and documents on corruption developed by the Basel Committee on Banking Supervision, the Financial Action Task Force on Money Laundering, the Global Coalition for Africa, the Global Forum on Fighting Corruption, and the Group of Eight. The report concludes with a discussion of various international measures that have targeted illegally transferred funds and repatriation of such funds to the countries of origin. An appendix presents a chart that portrays the various types of legal instruments on corruption according to offenses covered, measures and sanctions, international cooperation, prevention, and monitoring mechanism.