participation in the test has been sufficient to me& thc conditions set out in resolution 33/67. 136. It is the opinion of the Panel that the data and other information submitted' for the test by participating countries constitute a satisfactory basis for the Panel"s asssssment concerning the viability of the reporting instrument and for its recommendations for further rrfinement and implementation of this instrument. 137. In view of the above, the Panel considers that with the present report, including the revised reporting instrment, the practica1 teat of the instrument as called for in resolution 33/67 has been completea and that under the present circumstances, no further testing is necessary. This does not exclude the possibility that the instrument may be further refined in the light of experience gained in tha course of its implementation and with a broader participation of countries. 138, Although ccrtain minor parts of the instrument may cal1 for some further consideration, the results of the test have shown that it represen& a viable and practical means for international reporting of military expenditures. After the modifications proposed by the Panel in the present report, the reporting instrument should be f-ven better suited to its purposc. 1 139. Thp present report deals extensively with the technical problems involved in the test and touches only bricfly upon related problems of comparison and 1 verification, as discussed in section III above. Therefore, the Panel has not attempted to find a solution to the latter problems, but it felt that they deserve some consideration at this time and much attention in the futurc. 140. In view of the assessment of the test given above, thp Panel is of the opinion that a solid ana practical basis now exists for appropriate decisions to implement i a system of international standardized reporting on military expenditures. At the ’ 
**Analysis**
The text appears to be discussing a standardized reporting system for military expenditures, which is a topic related to international relations and global governance. The language used is technical and formal, suggesting that the text is a report or a document from an international organization. The content does not mention economic development, natural resources, or environmental issues, but rather focuses on a specific aspect of international relations.

**Category**
International relations, Industry