(d) To acknowledge the problems of the debt sustainability of some low-income countries that are not heavily indebted, in particular those facing exceptional circumstances, and in this regard to note the tailored treatment for non-HIPC developing debtor countries adopted by the Paris Club to ensure that debt restructuring provides non-HIPC debtor countries with a debt treatment that reflects their financial needs and the objective of ensuring long-lasting debt sustainability;
(d) 确认一些非债务沉重的低收入国家、尤其是面对特殊情况的国家在持续承受债务能力方面的问题，并在这方面注意到巴黎俱乐部通过的专门针对非重债穷国的发展中债务国的办法，以确保债务重组能够向非重债穷国的债务国提供偿债办法，既能反映它们的财政需要，也能确保持久的债务承受能力；