A/HRC/31/60 71. Crises responses, including any agreements between creditors and debtor States should comply with the principles of transparency, accountability and participation. Structural adjustment measures should be subjected to robust human rights impact assessments, both before the implementation and at regular intervals after. Both, creditors and debtors must honour their human rights obligations and responsibilities in their response to debt crises. This may include agreeing on sufficient debt relief in order to avert human rights violations and an exacerbation of inequality. 22

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