md equipment for United Nations peace-keeping activities. These expenditures 3hOLd.d be shown in column 11 of the matrix, net of any compensation from externa1 sources . (e) Civil defence (column 14) This requirement is intended to apply to expenditures for the protection, by Ither than customary military means, of civilian populations and facilities against Tanger of hostilities and disasters. Examples are expenditures on shelters and on blans and preparations for the evacuation and subsequent maintenance of civilians 'ron1 areas under threat of attack- Por an exhaustive definition of civil defence, 'espondents are referredto article 61 of the Additional Protocol of 1977 to the eneva Convention of 1949. Reporting on civil defence is a qUeStiOn primarily for ountries with strategic forces. Resource costs (row headings) (f) Personnel (~011. 1.1) As the aim should be to exclude payments for past services, but to include Wments for current and future services, the figures should include the direct Wents made to personnel as í-re11 as other personnel compensation expenditures / .,. -44- made by the employer such as taxes 3 pension fees and other contributions. If such data are unavailable, expenditures un past services like pensions might sesve as a surrogate, particularly if numbers of personnel remain level. In any event, an explanation of the nature of the data submitted should accompany the report. .' ; (g) Conscripts (row 1.1.2) The costs of conscripts should be valued in terms of actual payments. In order to approximate the opportunity costs of using conscripts in the military sector, respondents are requested to provide in part II below, information on appropriate average civilian wage rates as well as information on the quantity of civilian labour foregone by the use of conscripts. (h) Materials for current use (row 1.2.1) This item should include purchases of food, clothing, petroleum products, 
**Analysis**
The text appears to be related to the financial and logistical aspects of military activities, specifically in the context of United Nations peace-keeping operations. It discusses various expenses such as personnel, materials, and equipment, which are typical expenditures in military contexts. The categories mentioned in the text, such as civil defence and conscripts, also suggest a military focus. Additionally, the text's language and terminology, such as "peace-keeping activities" and "military sector", further support this interpretation.

**Category**
Humanitarian aid and relief, Employment