A/RES/53/175 Page 5 15. Stresses the need for the International Monetary Fund and the World Bank to address expeditiously the special needs of poor post-conflict countries in close cooperation with all relevant parts of the United Nations system, and, in this context, welcomes the decision of the Executive Board of the International Monetary Fund to add a degree of flexibility in its evaluation of track records of policy performance for countries receiving post-conflict assistance; 16. Also stresses the urgent need for effective mobilization of additional financial resources for the Heavily Indebted Poor Countries Debt Initiative from both bilateral and multilateral creditors without affecting the support required for other development activities of developing countries, and, in this regard, expresses its appreciation for contributions made by some bilateral donors to the Heavily Indebted Poor Countries Trust Fund of the World Bank and the Enhanced Structural Adjustment Facility/Heavily Indebted Poor Countries Trust Fund of the International Monetary Fund, urges other bilateral donors and invites other international financial institutions that have not yet finalized mechanisms for participation in the Initiative to do so as soon as possible, and calls upon bilateral and multilateral donors to contribute to the Heavily Indebted Poor Countries Trust Fund to help the African Development Bank meet its share of Initiative costs; 17. Calls upon the industrialized countries that have not yet contributed to the Enhanced Structural Adjustment Facility/Heavily Indebted Poor Countries Trust Fund to come forward immediately with their contributions; 18. Stresses the importance of implementing the Heavily Indebted Poor Countries Debt Initiative flexibly, including shortening the interval between the decision and completion points, taking due account of the policy performance of the countries concerned, in a transparent manner and with the full involvement of the debtor countries; 19. Also stresses the importance of increased flexibility with regard to Heavily Indebted Poor Countries Debt Initiative eligibility criteria, including continuously evaluating and actively monitoring the implications of the existing terms of the eligibility criteria so as to ensure sufficient coverage of heavily indebted poor countries, increased flexibility being, in this context, particularly important for known borderline cases and countries in post-conflict situations, in respect of, inter alia, avoiding delays in the establishment of a track record of economic performance caused by temporary setbacks due to external shocks, in order to help them to exit from the rescheduling process and from unsustainable debt burdens; 20. Underlines the importance of the transparency and involvement of debtor countries in any review and analysis that is conducted during the adjustment period; 21. Welcomes the implementation since 1994 by the Paris Club of the Naples terms, as well as the decision to go beyond the Naples terms to provide debt reduction for eligible countries, in particular the poorest and most heavily indebted countries, and invites all other bilateral, multilateral and commercial creditors to make an appropriate and consistent contribution to the common objective of debt sustainability; 22. Encourages the international creditor community to consider appropriate measures in cases with a very high level of debt overhang, including, where appropriate, debt conversion measures for the low income countries in Africa, in particular the poorest among them, in order to make an appropriate and consistent contribution to the common objective of debt sustainability; /...