21. Emphasizes that creditors and debtors must share responsibility for preventing unsustainable debt situations, and stresses that debt relief can play a key role in liberating resources that should be directed towards activities consistent with poverty eradication, sustained economic growth and sustainable development and the achievement of the internationally agreed development goals, including the Millennium Development Goals, and, in this regard, urges countries to direct those resources freed through debt relief, in particular through debt cancellation and reduction, towards these objectives;
21. 强调债权人和债务人需要分担责任，防止出现无法持续承受债务的局面，并强调减免债务可在释放资源，使其能用于消除贫穷、取得经济持续增长和可持续发展及实现国际商定的发展目标，包括千年发展目标方面发挥关键作用，在这方面敦促各国把从减免债务，特别是从勾销和削减债务中释出的资源都用于上述目的；