Political Declaration on HIV and AIDS: On the Fast Track to Accelerating the Fight against HIV and to Ending the AIDS Epidemic by 2030 A/RES/70/266 time frame of the 2030 Agenda for Sustainable Development and undertakes to meet collectively the target of 0.15 to 0.20 per cent of ODA/GNI to least developed countries in the short term and to reach 0.20 per cent of ODA/GNI to least developed countries within the time frame of the 2030 Agenda . We encourage ODA providers to consider setting a target to provide at least 0.20 per cent of ODA/GNI to least developed countries; 59 (i). Recognize that South-South cooperation is an important element of international cooperation for development as a complement, not a substitute, to North-South cooperation. We recognize its increased importance, different history and particularities and stress that South-South cooperation should be seen as an expression of solidarity among peoples and countries of the South, based on their shared experiences and objectives. It should continue to be guided by the principles of respect for national sovereignty, national ownership and independence, equality, non-conditionality, non-interference in domestic affairs and mutual benefit; 59 (j). Welcome the increased contributions of South-South cooperation to poverty eradication and sustainable development. We encourage developing countries to voluntarily step up their efforts to strengthen South-South cooperation and to further improve its development effectiveness in accordance with the provisions of the Nairobi outcome document of the High-level United Nations Conference on SouthSouth Cooperation. 27 We also commit to strengthening triangular cooperation as a means of bringing relevant experience and expertise to bear in development cooperation; 59 (k). Acknowledge that debt sustainability challenges facing many least developed countries and small island developing States require urgent solutions, and the importance of ensuring debt sustainability to the smooth transition of countries that have graduated from least developed country status. We also recognize the need to assist developing countries in attaining long-term debt sustainability through coordinated policies aimed at fostering debt financing, debt relief, debt restructuring and sound debt management, as appropriate, and will continue to support the remaining countries eligible under the Heavily Indebted Poor Countries Initiative (HIPC) that are working to complete the HIPC process; 59 (l). Concerned by the impact that illicit financial flows (IFFs) are having on draining resources away from the countries affected by HIV and AIDS. IFFs have an adverse impact on domestic resource mobilization and on the sustainability of public finances. The activities that underlie IFFs, such as corruption, embezzlement, fraud, tax evasion, safe havens that create incentives for transfer abroad of stolen assets, money-laundering and illegal exploitation of natural resources, are also detrimental to development. We emphasize the importance of working together, including through increased international cooperation to stem corruption and identify, freeze and recover stolen assets and return them to their countries of origin, in a manner consistent with the United Nations Convention against Corruption; 28 59 (m). Recognize that multi-stakeholder partnerships, such as the Global Alliance for Vaccines and Immunization (Gavi) and the Global Fund to Fight AIDS, Tuberculosis and Malaria, have achieved results in the field of hea lth. We encourage a better alignment of such initiatives and encourage them to improve their contribution to strengthening health systems; _______________ 27 28 Resolution 64/222, annex. United Nations, Treaty Series, vol. 2349, No. 42146. 13/26