(c) We further stress the need to consider additional measures and initiatives aimed at ensuring long-term debt sustainability through increased grant-based financing, cancellation of 100 per cent of the official multilateral and bilateral debt of heavily indebted poor countries and, where appropriate, and on a case-by-case basis, to consider significant debt relief or restructuring for low- and middle-income developing countries with an unsustainable debt burden that are not part of the Heavily Indebted Poor Countries Initiative, as well as the exploration of mechanisms to comprehensively address the debt problems of those countries. Such mechanisms may include debt for sustainable development swaps or multicreditor debt swap arrangements, as appropriate. These initiatives could include further efforts by the International Monetary Fund and the World Bank to develop the debt sustainability framework for low-income countries. This should be achieved in a fashion that does not detract from official development assistance resources, while maintaining the financial integrity of the multilateral financial institutions.
（c） 我们还强调必须考虑采取额外措施和倡议，目的是通过增加赠款方式的融资，确保长期的债务可持续承受能力；百分之百地取消重债穷国的多边和双边官方债务，酌情考虑在个案基础上，大幅度减免或重组其债务负担不可持续承受、而又不在重债穷国倡议涵盖之列的中、低收入发展中国家的债务，并探索全面处理这些国家的债务问题的各种机制，其中可包括酌情采用以债务换可持续发展或多债权人债务转换等安排。这些倡议可包括国际货币基金组织和世界银行为制订和实施低收入国家的债务可持续承受能力框架所作出的进一步努力。在执行这项工作时，不应减损官方发展援助，同时维持多边金融机构的财政健全。