(h) That there is at present a great reluctance on the part of most Member States to divulge information on characteristics and prices of military goods and services. However, States participatinq in future negotiations on agreements to reduce military expenditures might well be more willinq to exchange more such information among themselves compared to what they are willing to publicize under present circumstances; (i) That this exercise belongs to a series of reports aiming at the reduction of military expenditures whereby resources would be released for economic and social development, particularly to the benefit of the developinq countries. Thus, this exercise also bears a clear relation to the endeavours made by the United Nations to explore the link between disarmament and development, as in both cases the aim is to obtain a release of resources through a reduction of military efforts in real terms; (j) That the conclusions made by the preceding Group of Experts (A/S-12/7, annex) A/ still hold and that, in particular, the following ones have even been reinforced by the experience and the results gained through this Group's exercise: (i) The political and technical aspects of international and intertemporal comparisons of military expenditures are closely and continuously interrelated. Furthermore, the political aspects may even be the fundamental ones. The Parties must show the political will and firm determination to arrive at agreed solutions and to provide the data and other assistance needed for comparison and Verification purposes; (ii) AS in the case of other disarmament agreements, a verification system will be necessary in order to provide assurances that all Parties are in compliance with the agreement; (iii) Negotiations on a reduction of military expenditures.should proceed on the basis that their results would not diminish any State's security; / . . . I A/40/421 English Page 60 
**Analysis**
The text appears to be discussing the reduction of military expenditures and the potential for countries to release resources for economic and social development, particularly in developing countries. It highlights the importance of international cooperation and verification mechanisms to ensure compliance with agreements. Given the focus on military spending and its potential impact on economic development, it is likely that the text is related to economic development and international cooperation.

**Category**
Economic development, International trade