new element which had not been available to the Secretariat prior to the finalization of the initial estimates under section 21. I ... A/C.5/40/SR.36 English Page 10 (Mr. Mselle) 47. In those circumstances, the Advisory Committee was unable to make a definitive recommendation on the substance of the Secretary-General's request. However, if the General Assembly accepted the proposal to reclassify the three posts, the Advisory Committee would recommend that the related cost be absorbed. The Advisory Committee had not wished to prevent the Fifth Committee from expressing its opinions on the substance of the request contained in the revised estimates of the Secretary-General. 48. Mr. CABRIC (Chairman of the Committee for Programme and co-ordination), commenting on the recommendations of the CPC on section 21, contained in paragraphs 673-675 of the report of the CPC, said that the question of the reclassifications had been discussed at great length in the CPC. Paragraph 673 of the report of the CPC showed quite clearly that there had been no consensus on the proposed reclassification of posts and transfer of posts from extrabudgetary resources to the regular budget. 49. Mr. YAKOVENKO (Union of Soviet Socialist Republics) said that the proposals to increase appropriations, reclassify posts and transfer the funding of posts from extrabudgetary resources to the regular budget, were unacceptable to his delegation. It was common knowledge that in recent times a large group of countries had called not only for the freezing but also the reduction of administrative expenditure covered in the regular budget. The proposal was all the more incomprehensible as it had been made at a time of reduced activity by UNHCR. His Government had not supported the transfer of posts from extrabudgetary resources to the regular budget in the past, and would not do so now. It would 
**Analysis**
The text appears to be discussing budgetary matters and the reclassification of posts within the United Nations. The language used is formal and diplomatic, suggesting that it may be related to the allocation of resources within an international organization. The mention of the Secretary-General's request and the General Assembly's consideration of revised estimates also points towards a bureaucratic or administrative context.

**Category**
International trade, Humanitarian aid and relief