A/RES/53/175 Page 6 23. Welcomes the decision of the Boards of the International Monetary Fund and the World Bank that the comprehensive review of the Heavily Indebted Poor Countries Debt Initiative should be undertaken as early as 1999, encourages the review's inclusion of the consideration of debt sustainability criteria, as well as a comprehensive study of the impact of traditional debt-relief efforts and its examination of the relationship between debt relief and poverty reduction within the recipient country, and recognizes that the comprehensive review should consider the inputs of other relevant international organizations; 24. Invites creditor countries, private banks and multilateral financial institutions, within their prerogatives, to continue the initiatives and efforts to address both the commercial debt problems of the least developed countries and the requests for continued mobilization of resources, including through the Debt-reduction Facility of the International Development Association, in order to help least developed countries reduce their commercial debt; 25. Recognizes the efforts of indebted developing countries in regard to fulfilling their commitments on debt servicing despite the high social cost incurred, and, in this regard, encourages private creditors and, in particular, commercial banks to continue their initiatives and efforts to address the commercial debt problems of middle-income developing countries, in particular those affected by the financial crisis; 26. Stresses the urgent need to continue to provide social safety nets to vulnerable groups most adversely affected by the implementation of economic reform programmes in debtor countries, in particular low-income groups; 27. Encourages debtors and creditors to consider ways to ensure that future loans are used in such a way that they avoid having a negative impact on debt sustainability; 28. Notes with concern the continuing burden of debt and debt-service obligations of middle-income developing countries, including in particular those in Africa, and encourages creditors, including multilateral financial institutions, commercial banks and bilateral creditors, to continue to support those countries in addressing these obligations effectively; 29. Expresses strong support for the continuation of Enhanced Structural Adjustment Facility operations, and, in this regard, emphasizes the urgency of securing the Facility's funding and sustenance; 30. Stresses the need to finalize negotiations as soon as possible for an adequate twelfth replenishment of the International Development Association to a level commensurate with the needs of concessional funding by the poorest developing countries; 31. Reaffirms the Mid-term Global Review of Progress towards the Implementation of the Programme of Action for the Least Developed Countries for the 1990s,6 in particular the appropriate actions in favour of those countries concerning their official bilateral, commercial and multilateral debt; 32. Stresses the need for new financial flows to debtor developing countries from all sources, in addition to debt-relief measures that include debt and debt-service reduction, and urges creditor countries 6 Resolution 50/103, annex. /...