k/9770/R ev.1, paras, 27-30). 101. Resolution 3463 (XxX) of 11 December 1975, which put in train the current exercise dealing with the scope and content of military expenditures, also called for attention to "che problems of valuation of resources, the deflation for price change and the conversion of currencies. The report of the group of experts in 1976 likeuise noted that these major technical issues, as well as the problems of verification, should be ready for international attention upon completion of the operational development of the standardized instrument for reportíng ín natíonal currencies and established prices (A/31/222/Rev.l). This report also noted that, at the appropriate time, further consideration should be given to utilizing part of the resources released fromthe reduction of military expenditures for social and economíc development, particularly for the benefit of the developing countries. 102. In calling for the gradual reduction of military budgets on a mutually agreed basis, the General Assembly at íts tenth special session noted among other things, that an agreed basis for implementation of such reductions will reguire ways and means which take account of problems involved in assessing the relative significance of reductions as among different States (see resolution S-10/2, para. 89 of the Final Document of the Tenth Special Session of,the General Assembly). 103. Attention to these related problems of international comparison is also encouraged by United YJations decisions taken since the report of the Group of $ Experts in 1977 (A/32/194 and Acid.1). New United Nations groups of experts have 4 been established, for whom the avaílability of means to make valid internatíonal ;i comparisons of military expenditures is important, namely, the Group of Experts on / ( ..* -49- the Relationship between Diaarmament and International Security and the Group Governmental Experts on the Relationship between Disarmament and Development. of 
**Analysis**
The text appears to be discussing the scope and content of military expenditures, including the problems of valuation of resources, deflation for price change, and conversion of currencies. It also mentions the reduction of military budgets and the potential use of released resources for social and economic development. These themes suggest that the text may be related to economic development and international security.

**Category**
Economic development, International trade