text: instrument, examined practica1 problems which would face budgetary experts in completing the recommended format and submitted their conclusions and recommendations. ll. After considering the report, the General Assembly, on 12 December 1977, adopted resolution 32/85, by which the Secretsry-General was requested to ascertain which States would be prepared to participate in a pilot test of the reporting instrument, to report thereon to the Assembly at its special session d/ United Nations publication, Sbles No. E.77.1. 6. / . . . devoted to disarmament and to prepare a background report for that same session, compiling the proposals and recommendations put forward by the groups of experts appointed by him under resolutions 3463 (XX) and 31/87. 12, In pursuance of resolution 32/85, the Secretarg-General submitted his report (A/S-10/6 and Add.1) to the General Assembly at its tenth special session, at which a Final Document resolution S-10/2 of 30 June 1978 was adopted reflecting, inter alia, military bu&=. the consensus achieved on the question of reducing On this point, the Final Document contains the following two paragraphs: "89. Gradual reduction of military budgets on a mutually agreed basis, for example, in absolute figures or in terms of percentage points, particularly by nuclear-weapon States and other militarily significant States would be a measure that would contribute to the curbing of the arms race, and would 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. The basis for implementing this measure will have to.be agreed by al1 parficipating States and will require ways and means of its implementation acceptable to al1 of them, taking account of the problems involved in assessing the relative significance of reductions as among different States and with due regard to the proposals of States on al1 the aspects of reduction 
analysis: The text discusses the reduction of military budgets and the reallocation of resources to economic and social development, particularly for the benefit of developing countries. This suggests that the topic is related to economic development and international cooperation.