text: with a major economic and military potential. The report submitted in 1974 by the Group of Experts, lJ transmitted to the General Assembly at its twenty-ninth session by the Secretary-General, noted the complex nature of the problem, particularly with respect to an acceptable definition of the scope and content Of military budgets, the reduction of military expenditures as a disarmament measure, as well as the problem of verification. A report of the Secretary-General (A/10165 and Add.1 and 2) was submitted in 1975, in implementation of General Assembly resolution 3254 (XXIX) of 9 December 1974, giving views and suggestions of States on the report submitted earlier in 1974. 3. A second Group of Experts appointed by the Secretary-General provided in its report, 2/ submitted to the General Assembly at its thirty-first session in 1976, the major components of a system of military expenditure concepts, definitions and measurement procedures. It also proposed a reporting matrix to be part of an instrument for an international standardized reporting system and recommended the implementation of such a system for military expenditures on that basis. Finally, the Group ,sugqested that the reporting system be operationalized, tested and refined. 4. The report of the Secretary-General on the reduction of military budgets (A/32/194 and Add.1) submitted to the General Assembly at it thirty-second Session ’ in 1977 by another Group of Experts considered the future development of the reporting instrument and examined the practical problems involved in completing the proposed matrix. It was felt that operational testing and refining of the instrument would be preferably carried out by a small number of countries, although participation would be open to all States. The sample should reflect different / . . . A/40/421 English Page 8 military budgeting and accounting systems and emphasis was placed on the co-operation of States with large military expenditures. Concerning the testing 
analysis: The text appears to be discussing the concept of military expenditures and the development of a standardized reporting system for military budgets, which suggests that it is related to economic and financial issues. The language used is formal and technical, indicating that it may be a report or document from an international organization or government agency. Given the focus on military spending, it is likely that the text is related to national security and defense, which is often linked to economic and financial considerations.