text: the Disarmament Commission in its report to the General Assembly at its thirtya-fifth session, c/ recommended, inter alia, that the General Assembly should request the Disarmament Commission to continue its consideration of matters concerning reduction of military budgets, taking into account the provisions of resolution 34/83 F, and, in particular, to identify and elaborate the principies 3rhich should govern further actions of States in the field of freezing and reduction of military expenditures, keeping in mind the possibility of embodying such principies into a suitable document at an appropriate stage. B. Aims of the utilization of the reportinp instrument cI-- -_, .-.--- -- -.-_ L-_---e.-- and purposes of the test -----, .-.. *,-. 16. The standardized reporting of military expenditures is a part of a bread effort to develop a set of specific measures for the purpose of facilitating the reduction of military expenditures. 17. As stated in previous ex-pert reports and in resolution 33/67, referred to im paragraph 12 above, the implementation of a satisfactory instrument for standardized reporting on military expenditures of Flember States would be an important first objective in the move-towards agreed and balanced reductions in military expenditures. Such reductions could be carried out without affecting the military balance to the detriment of the national security of any country. They would also increase the possibilities of reallocation of resources now being used for military purposes to economic and social development, particularly for the benefit of the developing countries. At the same time, a standardized reporting instrument, once applied, would serve as a means of increasing confidente between States. l-8. Beyond the aims listed in the preceding paragraph, the follotring ones have 31~0 been taken into account by the designers of the pronosed reporting instrument.: ._ (a) The instrument should be a set of standard accounts which would 
analysis: The text discusses the reduction of military expenditures and the development of a standardized reporting instrument to facilitate this goal. The language used is formal and diplomatic, suggesting that the topic is of international concern. The text also mentions the potential benefits of reducing military expenditures, such as increasing resources for economic and social development, particularly in developing countries. These hints suggest that the text may be related to economic development, international relations, and humanitarian aid.