text: 3ncourage the publication of military expenditures, facilitate international c/ Official Records of the General Assembly. thirty-fifth Sessiong --.--- -.-. *.. ;uppl%ent No. 42 (A/35/42), para. 21. -._- ti.-k -10"" comparison of militar-y sxpenditures and help overcome the great diversity among existing national military budget accounting systems. (b) The structure and composition of military expenditures to be re-portea should facilitate international military forte capability comparisons and ease of verification. (.c) The instrument should, where properly used, be capable of supplying basic information on military expenditures that will help to create an important basis for fruitfül disarmsment negotiations. 19. The purposes of the test are to examine the applicability of the proposed reporting instrument presented in document A/31/222/Rev.l and to assess the qualities and possible short-comings of this instrument as a tool for collecting standardized data from Member States on military expenditures. The comments and suggestions received from participating countries in the course of this test should be conducive to further refinement of the reporting instrument. 20. The aims of the test as defined in resolution 33/67 also included the making of recommendations for the implementation of the reporting instrument. C. Procedure 21. Pursuant to General Assembly resolution 33/67, the Secretary-General, after consultation with I!flember States, appointed an Ad.. Iloc Panel on Military Budgeting composed of experts from seven countries, namely, Indonesia, Japan, Nigeria, Peru, Romania, Sweden and the United. States of America. The Ad IIoc Panel hela five sessions, (the first from 14 to 18 May:, the second from 27 to 31 August 1979, the third from 2lto 25 January, the fourth from 23 June to 3 July and the fifth from 25 to 29 August 1980). At the outset of its first session, the Ad HoC -- Panel elected the expert from Peru as its Chairman. 
analysis: The text appears to be discussing a proposal for standardizing the reporting of military expenditures by countries, with the goal of facilitating international comparisons and potentially informing disarmament negotiations. The language used is formal and diplomatic, suggesting that the topic is related to international relations and governance.