text: Advisory Committee, on the other hand, had come down against retroactive application. .Accordingly, it recommended against the supplementary estimates for 1983 for insurance premiwns (see docwnent A/38/7/.Add.9, table 1). Nevertheless, it had api.Xoved the Secretary-General's formula for 1984-1985 (see table 1 again) subject to the co1nments and recommeooations in its report (paras. 17-21). In paragraph 17 the Committee pointed out, in connection with the Secretary-General's assumption, that the further increase in health insurance costs would be paid in full by the Organization, that staff members' net salaries were not static and in his calculations the Secretary-General had overlooked that factor. 3. He remarked that the Advisory Committee felt it necessary to reconunend a review of the application of the ICSC formula in paragraph 20 of its report. The other recommendations by the Advisory Committee relating to the ICSC formula were /. '* e JV'C.5/38/SR.49 English Page 3 (Mr. Mselle) summarized in paragraths 23 to 25. 'l'he Advisory Committee, finally, had approved the Secretary-C£neral 's proposals for health insurance after separation from service, as indicated in paragrafhs 8 to 22 of document A/38/7/Md.9. 4. Mr. KELLER (Uhited States of America) said that the approach currently adopted in respect of sharing the cost of health insurance was based on too narrow an interpretation of General Assembly resolution 37/126, under which ICSC had been requested to examine the need for raising the ratio of the contribution made by the Organization for health insurance. His delegation believed that it was not the rate of subsidy that was the main problem but the method of adapting health insurance plans to the specific needs of subscribers. It therefore felt that the Committee should consider that question, basing itself if possible on the experience of the comparator national civil service. That civil service offered its staff a 
analysis: The text appears to be discussing the financial aspects of health insurance for international civil servants, specifically the sharing of costs between the Organization and the staff members. It also touches on the topic of adjusting health insurance plans to the specific needs of subscribers. Based on this content, it seems likely that the text is related to the theme of employment and health.