Resolution 34/83 F, concerning the examination of the freezing and reduction of military budgets, also calls attention to the above-mentioned paragraph in the Final Document of the Tenth Special Session as well as to the need for the availability of a satisfactory reporting instrument. International comparisons 104. In order to allow comparisons of expenditure data presented in different national currencies, these data have to be converted to a common currency by some set of exchanye rates or parities. Practices in this field can be quite different. One usual method is to convert the national figures into United States dollars, using some variant of exchange rates. 105. Such rates may apply to a particular point in time or to the average values prevailing during a certain period, Vell-known institutions have in 'chis respect preferred to choose different approaches. The International Institute for Strategic Studies (IISS) has picked the set of official exchange rates prevaiïing at the end of the first quarter of the relevant year, The United States Arms Control and Disarmatnent Agency (ACDA) has instead in its latest publication selected the average market exchange rates for the year 1976. The same principlc of using average rates for specific years is also adopted by the Stockholm International Peace Research Institute (SIPRI). 106, The kind of exchange rates most commonly used are the ones regularly reported to and published by the International Monetary Fund (IMF~. These exchange rates are calculated on the basis of daily data for al1 countries members of IM?. For the countries not members of INF, a set of so-called operational rates of exchange are communicated by the Governments of these countries to the United Pilations for zccounting purposes. LO?‘. Thus, the operational rates here described snd the par or market exchange rates 
**Analysis**
The text discusses the conversion of national currencies to a common currency for international comparisons of military budgets. It highlights the different approaches used by various institutions to achieve this, such as using official exchange rates, average market exchange rates, or operational rates of exchange. The text does not appear to be related to any specific sector or industry, but rather focuses on the methodology used to compare economic data across countries. This suggests that the category should be broader and related to economics or international relations.

**Category**
International trade, Economics