12. Takes note of the acceptance that the debt of some non-HIPC debtor countries is unsustainable and that prudent and appropriate steps are needed to deal with these problems, in this regard welcomes the Evian Approach of the Paris Club, and calls upon creditor countries to ensure that a more tailored response to debt restructuring is granted only in case of imminent default and is not considered by debtor countries as an alternative to more expensive sources of financing and that the debt of such countries is treated in a way that reflects their financial vulnerabilities and the objective of enhancing long-lasting debt sustainability;
12. 注意到人们接受一些非重债穷国的债务不能持续承受，因此有必要采取谨慎和适当措施处理这些问题，就此欢迎巴黎俱乐部采取的埃维昂方式，并吁请债权国确保只有在不履行债务迫在眉睫的情况下才对债务重组给予更为贴合的响应；债务国不能把这种响应作为取得更昂贵的筹资来源的备选办法；在处理这些国家的债务时既要反映这些国家的财政脆弱性，又要顾及增强它们持久承受债务能力的目标；