text: after consultations with Member States, to prepare a report containing an indepth analysis and exemination in concrete terms of four issues: (a) The definition and scope of the military sector and of military expenditures, as well as the classification and structurin,? of exoenditures within the military budgets; (b) The valuation of resources in the militaly sector, considering different economic systems and different structures of production within military sector; the (c) The deflation for price change in military production in different countries; (d) The international value comparison and exchange rates relevant to military production. 8. In pursuance of resolution 3463 (XxX), the Secretary-General appointed a group of qualified experts, which prepared a report (A/31/222/Rev.l) entitled: Reduction of Military Budgets: Measurement and international reporting of military expenditures. b/ One of the major recozndations of "che report was -- - the implementation of an international reporting system for military expenditures, while other technical issues concerning the agreed reduction of military budgets remained to be solved. In the substantive sections of the report, the experts formulated a definition of the scope and content of military expenditures, and designed a reporting matrix as an instrument for standardized reporting. 9. At its thirty-first session, the General Assembly, after considering the report, adopted resolution 31/87 of 14 December 1976, by which it, inter alia, invited al1 States to communicate to the Secretary-General their comments on the proposed standardized reporting instrument, and requested the Secretary-General to prepare, with the assistance of an intergovernmental group of budgetary experts appointed by him, a report containing an analysis of those comments. 10. In their report (A/32/194 and Add.l), which was considered by the General Assembly at its thirty-second session, the experts analysed the comments provided by 14 States, considered the further development of the reporting 
analysis: The text appears to be discussing the measurement and reporting of military expenditures, which suggests a strong connection to economics and international relations. The language used is technical and focused on budgetary and financial issues, which further supports the idea that this text is related to economic development and international trade.