resolution 34/83 F, agreements concerning reduction of military expenditures shoUld include "adequate measures of verification satisfactory to al1 parIdes concerned". Little attention beyond a brief introduction in the 1974 report (ibid.) has been given to this important issue thus far. Although an examination in concrete terms may not yet be appropriate, in conceptual or prospective terms it could help clarify and advance prospects for successful. negotiations on agreements. 133. It should be noted that the use of the re-porting instrument in itself would enhance prospects for verifiability of agreements due to the detail, the cross-classification of expenditures by forces and costs, and the standardized definition of categories. At the same time, a major approach to verification rests on the consistency between reported military expenditures and data on other aspects of a national economy. Thus, converting data from national to I international accounts introduces a new difficulty in this approach, unless the relationship between the standard and national accounting systems is I 4 clarified. 134. Some approaches to verification of agreements that might warrant further examination include among others: the relationship between expenditure and / . l . -55- related economic information and information obtainable by national technical means; the notion of a graduated ladder of increasing disclosure cited in the 1974 report of the gruop of experts (ibid., annex II, para. 131) and the potentials of various types of nation=ccountiw systems and of calculations based on the use of input-output tables, particularly if specially designed to serve the puy)bse of verification. a /. -56- IV. ASSESSMENT, COì;ICLUSIONS AND RECOMMENDATIOJYS A. Assessment and conclusions 135. While the number of countries participating in the test has bren rather limited, these countrics are from diffcrent geographical regions and have different budgeting and accounting systems. The Panel, therefore, considers that the 
**Analysis**
This text appears to be discussing the verification of agreements related to military expenditures, which is a topic that falls under the umbrella of international relations and diplomacy. The text references previous reports and expert groups, suggesting that it is a technical and formal document. The language used is formal and technical, with terms such as "national accounting systems", "input-output tables", and "verification of agreements". These indicators suggest that the text is related to the field of economics, specifically international economics and finance.

**Category**
International trade, Industry