In order to secure comparable treatment of its debt due to all its external public or private creditors, the Government of the Republic of the Union of Myanmar commits to seek promptly from all its bilateral and commercial external creditors debt reorganisation arrangements on terms comparable to those set forth in the Agreed Minutes dated 25 January 2013, while trying to avoid discrimination among different categories of creditors. Consequently, the Government of the Republic of the Union of Myanmar commits to accord all categories of bilateral and commercial external creditors -and in particular creditor countries not participating in the Agreed Minutes dated 25 January 2013, and private creditors - a treatment not more favourable than that accorded to the Participating Creditor Countries.

For the purpose of the comparison between the arrangements concluded by the Government of the Republic of the Union of Myanmar with its creditors not listed in the Agreed Minutes dated 25 January 2013 on the one hand, and with the Participating Creditor Countries on the other hand, all relevant elements shall be taken into account, including the real exposure of the creditors not listed in the Agreed Minutes dated 25 January 2013, the level of cash payments received by those creditors from the Government of the Republic of the Union of Myanmar as compared to their share in the Republic of the Union of Myanmar's external debt, the nature and characteristics of all treatment applied, including debt buy backs, and all characteristics of the reorganized claims and in particular their repayment terms whatever forms they take and in general the financial relations between the Government of the Republic of the Union of Myanmar and the creditors not listed in the Agreed Minutes dated 25 January 2013.