A/HRC/RES/37/11 retrogressive measures in terms of the enjoyment or implementation of economic, social and cultural rights; 13. Calls upon States, the International Monetary Fund and the World Bank to continue to cooperate closely to ensure that additional resources made available through the Heavily Indebted Poor Countries Initiative, the Global Fund to Fight AIDS, Tuberculosis and Malaria and other new initiatives are absorbed in the recipient countries without affecting ongoing programmes; 14. Urges States, international financial institutions and the private sector to take urgent measures to alleviate the debt problem of those developing countries particularly affected by HIV/AIDS so that more financial resources may be released and used for health care, research and treatment of the population in the affected countries; 15. Reiterates its view that, in order to find a durable solution to the debt problem and for the consideration of any new debt resolution mechanism, there is a need for a broad political dialogue between creditor and debtor countries and the multilateral financial institutions, within the United Nations system, based on the principle of shared interests and responsibilities; 16. Encourages States to continue to consider improved approaches to restructuring sovereign debt, taking into account the Basic Principles on Sovereign Debt Restructuring Processes and the work carried out by international financial institutions, in accordance with their respective mandates; 17. Reiterates its request to the United Nations High Commissioner for Human Rights to pay more attention to the problem of the debt burden of developing countries, in particular of least developed countries, and especially the social impact of the measures arising from foreign debt; 18. Takes note of the work of the Advisory Committee on the activities of vulture funds and their impact on human rights, and requests the Committee to submit the final report thereon to the Human Rights Council at its forty-first session; 19. Requests the Independent Expert to continue to explore the interlinkages with trade and other issues, including HIV/AIDS, when examining the impact of structural adjustment and foreign debt, and also to contribute, as appropriate, to the process entrusted with the follow-up to the International Conference on Financing for Development with a view to bringing to its attention the issue of the effects of structural adjustment and foreign debt on the enjoyment of human rights, particularly economic, social and cultural rights; 20. Encourages the Independent Expert to continue to cooperate, in accordance with his mandate, with the Committee on Economic, Social and Cultural Rights, special rapporteurs, independent experts and members of the expert working groups of the Human Rights Council and its Advisory Committee on issues relating to economic, social and cultural rights and the right to development in his work; 21. Requests the Independent Expert to report regularly to the Human Rights Council and the General Assembly in accordance with their respective programmes of work; 22. Requests the Secretary-General to provide the Independent Expert with all necessary assistance, in particular all the staff and resources required to carry out his functions; 23. Urges Governments, international organizations, international financial institutions, non-governmental organizations and the private sector to cooperate fully with the Independent Expert in the discharge of the mandate; 24. Requests the Independent Expert to submit a report on the implementation of the present resolution to the Human Rights Council at its fortieth session; 25. Decides to continue its consideration of this matter at its fortieth session under the same agenda item. 53rd meeting 22 March 2018 4

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