22. During its first two sessions, the Panel completed preparations for the practica1 test of the instrument for standardized reporting on military expenditures by Member States. 23. On 31 August lg'j'g, the Chairman of the Ad Hoc Panel submitted to the Secretary- General a document entitled "Proposed reporting matrix and instructions's. This document, shown as appendix III, was subsequently circulated by the Secretary- General Lo al1 Member States, together with an invitation to participate on a voluntary basis in "che test by completing and returning the reporting instrument to the United Bations Secretaria-t; and the Ad Hoc Panel. 24. Fourteen Member States submitted their replies to the reporting instrument antI these are attached to the present report as appendix 1. At its three sessions hele in 1980, the Ad Hoc Panel studied al1 replies and supplementary information to test and assess the proposed reporting instrument and to develop recommendations for further refinement and implementation. 2.5, On August 1980, the Chairman of the Ad EIoc Panel submitted the report of the Panel to the Secretary-General. -ll-, II. ANALYSIS OF REPLIES RECEIVED FROM PARTICIPATING STATES A. Overview of replies 26. By the conclusion of the present report (29 August lg80), the following 14 Member States had submitted their replies to the reporting instrument: Australia, Austria, Belgiuïn, Canada, France, Germany, Federal Republic of, Indonesia, Italy, lllexico, Netherlands, Bew Zealand, Norway, Sweden and United States of America (see appendix 1). India, Philippines and United Kingdom of Great Britain and Northern Ireland communicated their views on the testing without participating in it (see appendix II). 27. The geographical distribution of the 14 States which replied is as follows: Asia 1 Latin America 1 North America 2 Oceania 2 1Jestern Europe 8 2%. Nine of the 14 States, namely, Austria, Belgium, Canada, the Federal Republic of Germany, Indonesia, the Netherlands, bTorway, Sweden and the United States 
**Analysis**
The text appears to be discussing the development of a standardized reporting system for military expenditures by member states. It mentions the submission of reports, the analysis of replies, and the testing of the reporting instrument. This suggests that the category should be related to international affairs, governance, or economic development.

**Category**
International trade, Industry