76. We emphasize the crucial role of education for enhancing human capital, for the re-skilling and up-skilling of people in the post-COVID 19 recovery, achieving sustainable development and allowing for an inclusive economic growth. We are committed to enhancing cooperation particularly in the field of TVET and higher education, through best practices exchanges of knowledge and expertise, including in digital technologies for distant and blended learning, which have become necessary tools for the provision of high quality, steadily accessible education.

77. We remain committed to enhancing international cooperation to put an end to tax avoidance strategies that exploit gaps and mismatches in tax rules. We are committed to promoting efforts on improving compliance with internationally agreed standards on tax transparency and exchange of information and look forward to further progress in information sharing for improvement of our tax authorities' abilities and technical capacity to deter, detect and disrupt illicit financial flows, tax evasion and tax avoidance.

78. We note the progress in cooperation among the BRICS countries' competition authorities, aimed at ensuring conditions for fair competition in priority markets and those critical for socio-economic development, improving competition policy and enforcement. We note the extension of the Memorandum of Understanding between the BRICS Competition Authorities on cooperation in the field of competition law and policy. We acknowledge the BRICS International Competition Law and Policy Center activities. We note the holding of the 7th BRICS International Competition Conference in China in 2021.

79. We underline the importance of the BRICS national statistical agencies continuing their collaboration on methodological approaches to ensure their comparability and in this regard look forward to close intra-BRICS engagement on a regular basis.

80. We recommit to the implementation of the 2030 Agenda for Sustainable Development and recognize that eradicating poverty in all its forms and dimensions, including extreme poverty is the greatest global challenge and an indispensable requirement for sustainable development. We recognize that many developing countries in Africa, Asia and Latin America will also take longer to recover from the COVID-19 and its associated implications. We call on donor countries to honour their Official Development Assistance (ODA) commitments, and to facilitate capacity building and the transfer of technology to developing countries together with additional development resources.

81. We reiterate the importance of continuous dialogue among BRICS countries in the field of disaster management and acknowledge the outcomes of the BRICS Joint Task Force on Disaster Risk Management Meeting and encourage further cooperation in this area.

82. We reiterate our commitment to the implementation of the Paris Agreement adopted under the principles of the United Nations Framework Convention on Climate Change (UNFCCC), including the principle of common but differentiated responsibilities and respective capabilities, in the light of different national circumstances. We urge developed countries included in Annex II to scale up the provision of financial, technical, technological and capacity-building assistance to developing countries to support mitigation and adaptation action. We also acknowledge in this respect the Statement of the 6th BRICS Ministers of Environment Meeting on 30 July 2020. We welcome the progress within the BRICS Environmentally Sound Technology (BEST) Platform, including the initiative to establish the BEST Platform "matrix". We look forward to further strengthening cooperation on environmental issues, in particular combating marine plastic litter as a key focus of the BRICS Clean Rivers Programme.

83. We acknowledge the importance of working together towards the development and the adoption of the Post-2020 Global Biodiversity Framework at the 15th Conference of the Parties to the Convention on Biological Diversity (CBD COP15), including implementation of support mechanisms, in a way that addresses, in a balanced manner, the conservation of biodiversity, the sustainable use of its components and the fair and equitable sharing of the benefits arising from the utilization of genetic resources.

84. We call for enhanced intra-BRICS cooperation, including in relevant multilateral fora, to jointly combat customs offenses, develop customs technologies and cooperate in capacity building. We welcome the substantial progress made in the implementation of the Strategic Framework of BRICS Customs Cooperation. We are also encouraged by the significant strides that have been made in pursuing technical consensus on the Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters and welcome its early conclusion.

85. We express our support to enhancing interactions within the framework of BRICS Business Council as an effective way to forge closer business linkages between the BRICS countries, including in trade promotion, investments, infrastructure development, digital economy and exchanges of best practices in the fields of energy, effective regulation, responsible business conduct, development financing. We also welcome the activities of the BRICS Interbank Cooperation Mechanism, including the progress in developing the principles for the BRICS development institutions' responsible financing and efficient green finance mechanisms.

86. We further welcome the adoption of the Declaration on the establishing of the BRICS Women Business Alliance which provides a solid platform for promotion of women's economic empowerment in the BRICS countries aiming at expanding the role of women as drivers of economic growth.

Cultural and People-to-People Exchanges

87. We reaffirm the importance of BRICS people-to-people exchanges in enhancing mutual understanding, friendship and cooperation among our nations and peoples. We note with satisfaction, in this regard, that under the Russian BRICS Chairmanship, despite the pandemic-related limitations, activities in the fields of local governance, culture, sports, arts, films, youth and academic exchanges continued largely uninterrupted, which contributed to making substantive progress in this pillar. We encourage further diversified initiatives and activities.

88. We emphasize the importance of BRICS parliamentary exchanges and take note with satisfaction of the BRICS Parliamentary and Young Parliamentarians' Fora in 2020. We look forward to further strengthening BRICS parliamentary cooperation and its contribution to enhancing BRICS partnership. We also acknowledge the holding of the BRICS Friendship Cities and Local Government Cooperation Forum, II BRICS Municipal Forum, as well as related grass-roots initiatives.

89. We commend the outcomes of the BRICS Chief Justices Forum, which discussed the protection of rights and interests of economic actors, entrepreneurs and consumers through measures of administrative judicial procedure and adapting court mechanisms to the new realities of the "digital age".

90. We take note of the outcomes of the Second Formal Meeting of the BRICS Supreme Audit Institutions Heads and recognize the significance of advancing BRICS cooperation in this realm, including within the International Organization of Supreme Audit Institutions (INTOSAI), in the spirit of inclusiveness, openness and mutually beneficial knowledge sharing.

91. We commend the progress in cultural cooperation and acknowledge its role in enhancing understanding between peoples. We welcome the outcomes of the 5th Meeting of the BRICS Ministers of Culture and look forward to further exchanges in the various ongoing initiatives in the field of culture and preservation of cultural heritage, including between our national museums, libraries, art galleries and theatres, among others. We note with satisfaction the organization of the 5th BRICS Film Festival. We take note of Russia's initiative on the establishment of a BRICS Working Group on Culture.

92. We welcome the First BRICS Sports Ministers Meeting and the adoption of the Memorandum of Understanding on Cooperation in the field of Physical Culture and Sports. We look forward to further dynamic collaboration in sports between BRICS countries, acknowledging, inter alia, the importance of annual BRICS Sports Games. In this context we look forward to China to host Beijing Winter Olympic Games.

93. Being committed to upholding continuity of BRICS partnership for the benefit of prosperity and friendship of future generations of our countries and our youth, we recognize the vast potential and stress the importance to further develop BRICS youth exchanges, including in such areas as science, innovation, energy, ICTs, volunteerism and entrepreneurship. We note with satisfaction the holding of the Meetings of BRICS Youth Officials, BRICS Young Diplomats and Young Scientists Fora, and other informal youth related initiatives, including BRICS Youth Energy Summit and cooperation within the framework of BRICS Youth Energy Agency and the IV International BRICSMath.COM online mathematics competition for school students and the encouraging participation in it of children of all five countries. We welcome the upcoming annual BRICS Youth Summit.

94. We note with satisfaction the holding of the BRICS Ministers of Education Meeting and commend the progress in our education cooperation. We encourage consolidation of the BRICS Network University and BRICS University League so as to provide synergetic engagement of their activities. We welcome deepening Network University members' cooperation aimed at building the universities' capabilities and strengthening their role in driving the digital transformation and leveraging innovations to provide quality education, increase economic growth and expand prosperity.

95. We commend the outcomes of the Meetings of the BRICS Think Tank Council (BTTC) and BRICS Academic Forum, acknowledging the progress made towards strengthening BRICS expert dialogue and exchanges among academic community to promote future-oriented research policy analysis and knowledge-sharing. In this regard the BTTC should continue to improve its internal mechanism and strengthen its connection with BRICS governmental sectors and other institutions including the NDB and the BRICS Business Council. We note the holding of the BRICS Civil Forum and acknowledge launching the BRICS Solutions Awards.

96. India, China, South Africa and Brazil commend Russian BRICS Chairmanship in 2020 and express their gratitude to the government and people of Russia for holding the XII BRICS Summit.

97. Brazil, Russia, China and South Africa extend full support to India for its BRICS Chairmanship in 2021 and the holding of the XIII BRICS Summit. Enditem

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