A/HRC/RES/43/10 fostering debt financing, debt relief and debt restructuring, as appropriate, and to address the external debt of highly indebted poor countries to reduce debt distress, Recognizing the commitments made in the Addis Ababa Action Agenda of the Third International Conference on Financing for Development, and noting that, despite international debt relief efforts, many countries remain vulnerable to debt crisis and some are in the midst of a crisis, including a number of least developed countries, small island developing States and some developed countries, Recognizing also the sovereign right of any State to restructure its sovereign debt, which should not be frustrated or impeded by any measure emanating from another State, Affirming that debt burden further complicates the numerous problems facing developing countries, contributes to extreme poverty and is an obstacle to sustainable human development, and is thus a serious impediment to the realization of all human rights, 1. Expresses its appreciation for the work and contributions of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights;1 2. Decides to extend the mandate of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, for a period of three years, in accordance with the terms provided for by Human Rights Council resolution 34/3; 3. Encourages the Independent Expert to cooperate, in accordance with the mandate, with the Committee on Economic, Social and Cultural Rights, special rapporteurs, independent experts and members of the expert working groups of the Human Rights Council and its Advisory Committee on issues relating to economic, social and cultural rights and the right to development; 4. Requests the Independent Expert to report regularly to the Human Rights Council and the General Assembly in accordance with their respective programmes of work; 5. Requests the Secretary-General to provide the Independent Expert with all necessary assistance, in particular all the staff and resources required to carry out his or her functions; 6. Urges Governments, international organizations, international financial institutions, non-governmental organizations and the private sector to cooperate fully with the Independent Expert in the discharge of the mandate; 7. Decides to continue its consideration of this matter under the same agenda item, in accordance with its programme of work. 44th meeting 19 June 2020 [Adopted by a recorded vote of 26 to 15, with 6 abstentions. The voting was as follows: In favour: Angola, Argentina, Bahrain, Bangladesh, Burkina Faso, Cameroon, Chile, Democratic Republic of the Congo, Eritrea, Fiji, India, Indonesia, Libya, Mauritania, Namibia, Nepal, Nigeria, Pakistan, Philippines, Qatar, Senegal, Somalia, Sudan, Togo, Uruguay, Venezuela (Bolivarian Republic of) Against: Australia, Austria, Brazil, Bulgaria, Czechia, Denmark, Germany, Italy, Japan, Netherlands, Poland, Republic of Korea, Slovakia, Spain, Ukraine Abstaining: Afghanistan, Armenia, Bahamas, Marshall Islands, Mexico, Peru] 1 2 See A/HRC/43/45 and Adds.1 and 2.

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