A/RES/55/184 6. Stresses the importance of continuing to implement the enhanced Heavily Indebted Poor Countries Initiative flexibly, noting the provision of significant interim debt relief between the decision and completion points and taking due account of the policy performance of the countries concerned in a transparent manner and with the full involvement of the debtor countries, including for the setting of the floating completion point, and in this regard stresses the importance of country-owned poverty reduction strategy papers; 7. Also stresses the importance of continued flexibility with regard to the eligibility criteria for the enhanced Heavily Indebted Poor Countries Initiative, in particular for countries in post-conflict situations; 8. Notes that it is important for the International Monetary Fund and the World Bank to continue their efforts to strengthen the transparency and integrity of debt sustainability analysis, and also notes the importance of cooperation with debtor countries in order to obtain relevant information; 9. Welcomes the framework for strengthening the link between debt relief and poverty eradication, and stresses the need for its continued flexible implementation, recognizing that, while the poverty reduction strategy papers should be in place by the decision point, on a transitional basis the decision point could be reached with agreement on an interim poverty reduction strategy paper, but that in all cases demonstrable progress in implementing a poverty reduction strategy would be required by the completion point; 10. Emphasizes that poverty reduction programmes as linked to the implementation of the enhanced Heavily Indebted Poor Countries Initiative must be country-driven and in accordance with the priorities and programmes of countries eligible under the Initiative, and stresses the importance of a participatory process that involves civil society in this regard; 11. Welcomes the decision of those countries that have cancelled bilateral official debt, and urges creditor countries that have not done so to consider the full cancellation and equivalent relief of the bilateral official debts of countries eligible under the Heavily Indebted Poor Countries Initiative and, as appropriate, action to address the needs of post-conflict countries, in particular those with protracted arrears, developing countries affected by serious natural disasters and poor countries with very low social and human development indicators, including the possibility of debt-relief measures, and stresses the importance of building coalitions with civil society organizations and non-governmental organizations in all countries to ensure in the shortest possible time the implementation of pronouncements of debt forgiveness; 12. Notes that the multilateral debt-relief funds can have a positive impact in assisting Governments in safeguarding or increasing expenditures on priority social sectors, and encourages donors and other countries in a position to do so to continue their efforts in this regard in the context of the enhanced Heavily Indebted Poor Countries Initiative; 13. Emphasizes the need to secure adequate funding for an overall financing plan for the enhanced Heavily Indebted Poor Countries Initiative, including in particular the Heavily Indebted Poor Countries Trust Fund and the Poverty Reduction and Growth Facility/Heavily Indebted Poor Countries Trust Fund in the context of fair, equitable and transparent burden-sharing; 4