text: and refinement of the instrument through the completion of the matrix by a number of States, the Group recommended that this task should be entrusted to an ad hoc panel of experienced practitioners in the field of military budqetinq under the aegis of the United Nations. The reactions of States concerning the proposed test of the instrument for the reporting of military expenditures were contained in a report of the Secretary-General on the reduction of military budgets (A/S-10/6 and Corr. 1 and Add.1) , submitted to the General Assembly at its tenth special session in 1978. At that session, the Assembly reaffirmed the need to continue consideration of concrete steps to facilitate the reduction of military budqets. 5. Accordinqly, the Ad Hoc Panel on Military Budgeting, appointed by the Secretary-General pursuant to General Assembly resolution 33/67 of 14 December 1978, completed in 1980 the practical testing of the reporting instrument wh,ich consisted of a proposed reporting matrix and instructions. A8 a result of this testing, in which 14 Member States actively participated on a voluntary basis, the Ad Hoo Panel concluded in its 1980 report (A/35/479, annex) z/ that the practical test of the instrument had been completed and that, under the circumstances prevailing at the time, no further testing was necessary. This, however, did not exclude further refinement of the instrument in the light of future experience gained in the course of its implementation and through a broader participation of Member States. 6. On this basis, the Ad Hoc Panel recommended the early implementation of the revised reporting instrument in a general and regular system.to be used by all States for their reporting of their military expenditures. This might entail comments by States leading to further refinement of the reporting instrument, and 
analysis: The text appears to be discussing the development of a reporting instrument for military expenditures, with a focus on the refinement and implementation of the instrument. This suggests that the topic is related to governance and international relations, rather than a specific economic or social sector.