A/HRC/45/51 in some cases with the manufacture of personal protective equipment, in response to new demand. The Cambodian textile sector relies on imports to manufacture and produce its exports. International trade restrictions and supply chain disruptions represent a risk to the eventual outputs. 74. The Government launched a stimulus package in response to the reduction in exports and tourism. The Ministry of Labour and Vocational Training issued Instruction No. 045/20 on 17 April 2020, 72 in which it addressed the suspension of employment contracts and contribution payments for the National Social Security Fund for those in the garment and tourism sectors who are seriously impacted by the COVID-19 pandemic. In addition, the Government and employers agreed to split the cost of the allowances paid to employees whose contracts had been temporarily suspended. The Ministry of Tourism has also implemented tax breaks for hotels, guest houses and restaurants affected, initially in Siem Reap and then, by its Letter No. 11, to several other cities and towns. The Government is encouraged to ensure that all supported businesses comply with the Guiding Principles on Business and Human Rights. 75. As an early sign of the shift from emergency response to recovery, on 10 June 2020, the Government issued a circular for State institutions to reduce expenses in all sectors in 2021 to assist the economy to recover from the COVID-19 pandemic.73 This was prompted by the need for prudent utilization of public resources as a result of the pandemic. It represents a 50 per cent drop from the 2020 State budget. While sectors such as agriculture, industry and service will see marginal increases, other sectors, including public administration, social affairs and economics, will be reduced. The potential human rights impacts of such budget cuts should be assessed before being implemented. 76. The Special Rapporteur urges the State to remind all businesses trading with Cambodia of their responsibilities in terms of the Guiding Principles on Business and Human Rights,74 in particular respecting international labour standards and the rights of employees and contractors. This includes businesses honouring agreed contracts of sale and supply. V. Extraordinary Chambers in the Courts of Cambodia 77. The work of the Extraordinary Chambers in Cambodia continues with four active cases: the appeal to the Supreme Court Chamber of the conviction and sentence of Khieu Samphan (case 002/2); and the pretrial proceedings in the cases against Meas Muth (case 003), Yim Tith (case 004) and Ao An (case 004/2). 78. With respect to case 002/2, the appeal of Khieu Samphan is currently before the Supreme Court Chamber. 75 His co-accused, Nuon Chea, died in August 2019 and so proceedings against Mr. Chea were terminated. 79. The three pretrial cases are in a problematic state. In each instance, the two coinvestigating judges issued separate and diametrically opposed closing orders: the national co-investigating judge dismissed the charges, while the international co-investigating judge indicted the accused. Appeals against these decisions have been filed in each case. 80. In case of 004/2 against Ao An, the Pre-Trial Chamber held three days of hearings, in June 2019, on the appeals against the two closing orders. On 19 December 2019, the PreTrial Chamber delivered its Considerations on Appeal against Closing Orders with all judges agreeing that the issuance of two conflicting closing orders was illegal.76 The Chamber was then split as to the legal consequence. The three national judges would have dismissed the case, while the two international judges would have sent the case for trial. Neither position 72 73 74 75 76 16 https://ibccambodia.com/wp-content/uploads/2020/04/Instruction-045-on-Employment-Contract-andNSSF-Payment-Suspension_EN.pdf. www.phnompenhpost.com/national/govt-implements-austerity-measures-assist-recovery. www.ohchr.org/EN/NewsEvents/Pages/DisplayNews.aspx?NewsID=25837&LangID=E. www.eccc.gov.kh/en/case/topic/1298. https://eccc.gov.kh/sites/default/files/documents/courtdoc/%5Bdate-in-tz%5D/D363_3_EN.PDF. See also the comments provided by the Government pertaining to para. 80.