A/RES/57/240 flexible mix of instruments is needed to respond appropriately to the varying economic circumstances and capacities of different countries; 9. 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, and the need to keep the computational procedures and assumptions underlying debt sustainability analysis under review; 10. Emphasizes the need to help bring about initial recovery in heavily indebted poor post-conflict countries, in coordination with the international financial institutions, to help clear, as appropriate, the arrears of those countries visà-vis international financial institutions; 11. Reaffirms that reviews of debt sustainability should also bear in mind the impact of debt relief on progress towards the achievement of the development goals set out in the Millennium Declaration and the fact that debt sustainability analysis at the completion point needs to take into account any worsening global growth prospects and declining terms of trade; 12. 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 to consider any fundamental changes in countries’ debt sustainability caused by natural catastrophes, severe terms-of-trade shocks or conflict when making policy recommendations, including for debt relief, as appropriate; 13. Stresses the need to strengthen the institutional capacity of developing countries in debt management, calls upon the international community to support the efforts made towards this end, and in this regard stresses the importance of such initiatives as the Debt Management and Financial Analysis System, 5 the International Monetary Fund and World Bank guidelines for public debt management, 6 and the debt-management capacity-building programme; 14. Requests the Secretary-General to submit a report to the General Assembly at its fifty-eighth session on the implementation of the present resolution and to include in that report a comprehensive and substantive analysis of the external debt and debt-servicing problems of developing countries, inter alia, those resulting from global financial instability; 15. Decides to include in the provisional agenda of its fifty-eighth session, under the item entitled “Macroeconomic policy questions”, the sub-item entitled “External debt crisis and development”. 78th plenary meeting 20 December 2002 _______________ 5 The Debt Management and Financial Analysis System is a computerized system developed by the United Nations Conference on Trade and Development to assist developing countries and countries with economies in transition to develop appropriate administrative, institutional and legal structures for effective foreign and domestic public debt management. By December 2002, the system had been installed in the debt offices of sixty countries in Africa, Asia, Europe, and Latin America and the Caribbean. 6 See www.imf.org/external/np/mae/pdebt/2000/eng/index.htm. 4