spender of the Warsaw Pact, abstained on certain paragraphs of resolution 34/83 in the First Committee of the General Assembly in 1979 and has never shown any s of support for the Secretary-Generalvs study on the reduction of' military budget despite the strong endorsement of the General Assembly in successive years. The United Kingdom regaras this as particularly unfortunate, given the widespread scepticism that exists as to the accuracy of the Soviet Unionss published data c its defence budget. As the Stockholm International Peace Research Institute (SI has stated: %Che leve1 and trend of military spending in the Soviet Union are 5 matter of great argument - not helped by the incredibility of official figures released by the USSR". While one importa& group of Sta-Les continues to boycott the Secretary- Generalgs pilot test of the reporting instrument, the test cannot be said to he fully. representative. The value of the reporting exercise will be greatly redul if it does not cover those States which demonstrate the greatest secrecy in mil matters and which yet frequently make sweeping proposals for unverifiable reduc' in military budgets. Only with their participation can the matrix be refined a adapted to meet the,different circumstances of al1 States, whatever their econo and social systems, with a view to its eventual introduction as a specific item statistical reporting within the United flations Organization, in a standard for which is subject to verification. -l- APPENDIX III The reporting instrument as 'ccskd / . . . Oroposeõ matrix for international re-porting on military expenditure (Actual outlays, current prices) (Tal& A of United Rations documnt A/31/222/Rw.l) 
**Analysis**
The text appears to be discussing the reporting of military expenditure by countries, specifically criticizing the Soviet Union for not participating in a reporting exercise and questioning the accuracy of its published data. The text also mentions the goal of refining a reporting instrument to be used by all countries, regardless of their economic and social systems. Given this context, it seems likely that the category will be related to international relations and economic development.

**Category**
International trade, Economic development