E/2008/27 E/CN.6/2008/11 to assess their impact on family well-being and conditions and adjust them, as appropriate, to promote more equitable distribution of productive assets, wealth, opportunities, income and services; (o) Carry out gender-sensitive analysis of revenues and expenditures in all policy areas and take into account the review and evaluation results in budget planning, allocation and revenue-raising in order to enhance the contribution of Government expenditures to accelerating the full and effective implementation of the Beijing Declaration and Platform for Action; (p) Develop and implement, where appropriate, methodologies and tools, including national indicators, for gender-responsive planning and budgeting in order to systematically incorporate gender perspectives into budgetary policies at all levels, with a view to promoting gender equality in all policy areas; (q) Urge developed countries that have not yet done so, in accordance with their commitments, to make concrete efforts towards meeting the target of 0.7 per cent of their gross national product for official development assistance to developing countries and 0.15 to 0.20 per cent of their gross national product to least developed countries, and encourage developing countries to build on the progress achieved in ensuring that official development assistance is used effectively to help meet development goals and targets and, inter alia, to assist them in achieving gender equality and the empowerment of women; (r) Ensure the effective and equitable participation of developing countries in the formulation of financial standards and codes, with a view to the promotion of gender equality and the empowerment of women; (s) Strengthen the focus and impact of development assistance, specifically targeting gender equality and empowerment of women and girls, in line with national development priorities, through both gender mainstreaming and funding of targeted activities and enhanced dialogue on those issues between donors and developing countries, and strengthen mechanisms to effectively measure resources allocated to incorporating gender perspectives in all sectors and thematic areas of development assistance; (t) Encourage the integration of gender perspectives in aid modalities and efforts to enhance aid delivery mechanisms; (u) Identify and implement development-oriented and durable solutions that integrate a gender perspective into the external debt and debt-servicing problems of developing countries, including least developed countries, inter alia, through debt relief, including the option of debt cancellation under official development assistance, in order to help them to finance programmes and projects targeted at development, including the advancement of women; (v) Encourage international financial institutions to continue to take gender perspectives into account in the design of loans, grants, projects, programmes and strategies; (w) Identify and address the differential impact of trade policies on women and men and incorporate gender perspectives in the formulation, implementation and evaluation of trade policies, develop strategies to expand trade opportunities for women producers and facilitate the active participation 6 08-29062