21. 强调债务可持续性对奠定增长基础必不可少，着重指出债务可持续性、债务透明度和债务有效管理对旨在实现可持续发展目标的努力十分重要，强调指出需要继续帮助发展中国家、包括非洲国家避免积累不可持续的债务，同时考虑到全球经济环境带来的挑战以及越来越多的发展中国家的债务可持续性风险，考虑到因此需要采取协调一致的对策，确认根据个案情况减免债务，包括酌情取消债务，以及债务重组作为预防、管理和解决债务危机的工具所具有的重要作用，赞赏地认识到二十国集团已采取步骤，特别是在沙特阿拉伯、意大利和印度尼西亚担任主席国期间采取步骤，进一步推动采取与债务相关的措施，推动执行暂缓偿债倡议和暂缓偿债倡议后续债务处理共同框架，促请所有债权方以透明、及时、有效的方式全面执行这些倡议，同时指出需开展更多工作，包括回应当前倡议未覆盖的国家的需要；
21. Emphasizes that debt sustainability is essential for underpinning growth, underlining the importance of debt sustainability, debt transparency and effective debt management to the efforts to achieve the Sustainable Development Goals, stresses the need to continue to assist developing countries, including African countries, in avoiding a build-up of unsustainable debt, taking into account the challenges posed by the global economic environment and risks for debt sustainability in a growing number of developing countries, and the consequent need for coordinated policy responses, recognizes the important role, on a case-by-case basis, of debt relief, including debt cancellation, as appropriate, and debt restructuring as debt crisis prevention, management and resolution tools, and recognizes with appreciation the steps taken by the Group of 20, in particular under the presidencies of Saudi Arabia, Italy and Indonesia, to further promote debt-related measures and the implementation of the Debt Service Suspension Initiative and the Common Framework for Debt Treatments beyond the Debt Service Suspension Initiative, calls upon all creditors to implement these initiatives fully and in a transparent, timely and effective manner, while noting that more needs to be done, including to respond to the needs of countries not covered by current initiatives;