** projection. L/ The official $us I = 438 cFA francs.Institute for Statistics and Economic Ana1ysis. currency exchange rate asat I August 1985 wasA/40 /44L English Page 6 3. Government bulgg! 11. rhe revenues of the curren. oullllllJfrom 43,8e4 billion cFA rrancs in lgg2 to 32,193 billion CFA francs in 1gg4 as a result of a reduction of customs duties and import taxes, which constitute the greater part of these revenues. L2. Expenditures during the same period werer respectively, 291994 billion CFA francs in 1982 and 271795 billion CFA francs in 1984. It may be noted that the various current budgets registered a current surplus of 13.9 billion in 1982 and 4.39 billion in 1984. These surpluses are, in fact, flctitious, since they result from the carrying forward of a number of expenditures or non-payment of bills. External assistance is still indispensable for the attainment of the growth targets contained in Beninrs second State Plan (1983-1987) for economic and social development. Table 2 Benin: @vernment budqet 1982-1985 (Millions of CFA francs) 1982 1983 L984 ilt985 V Revenues Expenditures Including: Personnel Equipment Miscellaneous Current surplus43 894 29 994 21 698 3 143 4 813 13 90036 s15 22 690 21 253 947 490 L3 826r 757 877 4 39050 758 50 768 37 073 3 756 9 93932 25193 796 L62 Source: Benin authorities. "/ Provisional balance sheet. \/ Projections.A/40/44L English Page 7 4. Public debt 13. The large-scale investment progratnme undertaken in recent years has ledto a considerable increase in capital transfers. This has resulted in the increase of outstanding pubtic debt and its servicing. As at 31 December 1984, the outstanding public debt anounted to 383.07 billion CFA francs' including 313.07 billion CFA francs in external debtsl ds against 349.57 billion CFA francs in 1983
**Analysis**
The text appears to be discussing the financial situation of Benin, including government revenues and expenditures, public debt, and economic development. The focus is on the country's macroeconomic indicators and the impact of economic policies on its development. Given the scope of the text, it seems most likely that the category is related to economic development.

**Category**
Economic development