Resolution adopted by the General Assembly on 10 December 2004  [on the report of the Special Political and Decolonization Committee  (Fourth Committee) (A/59/470)]  59/120. Palestine refugees’ properties and their revenues        The General Assembly,    Recalling its resolutions 194 (III) of 11 December 1948, 36/146 C of  16 December 1981 and all its subsequent resolutions on the question,    Taking note of the report of the Secretary-General submitted in pursuance of  its resolution 58/94 of 9 December 2003,1    Taking note also of the report of the United Nations Conciliation Commission  for Palestine for the period from 1 September 2003 to 31 August 2004,2    Recalling that the Universal Declaration of Human Rights3 and the principles  of international law uphold the principle that no one shall be arbitrarily deprived of  his or her property,    Recalling in particular its resolution 394 (V) of 14 December 1950, in which  it directed the Conciliation Commission, in consultation with the parties concerned,  to prescribe measures for the protection of the rights, property and interests of the  Palestine refugees,    Noting the completion of the programme of identification and evaluation of  Arab property, as announced by the Conciliation Commission in its twenty-second  progress report,4 and the fact that the Land Office had a schedule of Arab owners  and file of documents defining the location, area and other particulars of Arab  property,    Expressing its appreciation for the work done to preserve and modernize the  existing records, including the land records, of the Conciliation Commission and the  importance of such records for a just resolution of the plight of the Palestine  refugees in conformity with resolution 194 (III),  _______________  1 A/59/279.  2 A/59/260, annex.  3 Resolution 217 A (III).  4 Official Records of the General Assembly, Nineteenth Session, Annexes, Annex No. 11, document  A/5700.   A/RES/59/120  2    Recalling that, within the framework of the Middle East peace process, the  Palestine Liberation Organization and the Government of Israel agreed, in the  Declaration  of  Principles  on  Interim  Self-Government  Arrangements  of  13 September 1993, 5  to commence negotiations on permanent status issues,  including the important issue of the refugees,    1.  Reaffirms that the Palestine refugees are entitled to their property and to  the income derived therefrom, in conformity with the principles of equity and  justice;    2.  Requests the Secretary-General to take all appropriate steps, in  consultation with the United Nations Conciliation Commission for Palestine, for the  protection of Arab property, assets and property rights in Israel;    3.  Calls once again upon Israel to render all facilities and assistance to the  Secretary-General in the implementation of the present resolution;    4.  Calls upon all the parties concerned to provide the Secretary-General  with any pertinent information in their possession concerning Arab property, assets  and property rights in Israel that would assist him in the implementation of the  present resolution;    5.  Urges the Palestinian and Israeli sides, as agreed between them, to deal  with the important issue of Palestine refugees’ properties and their revenues within  the framework of the final status negotiations of the Middle East peace process;    6.  Requests the Secretary-General to report to the General Assembly at its  sixtieth session on the implementation of the present resolution.    71st plenary meeting  10 December 2004  _______________  5 A/48/486-S/26560, annex.