3. Tbe tlro super-posers currenely possess Che $ortd's largest nuclear andconventional qeaponsi their combined military expenditures exceed the sum total oEmiritary expenditures for all other counEries in the sorrd, and they continue toi.ncrease. Given this realiEy, China believes thaE, in keeping tdith t.he spirit ofparaqraphs 48 and 81 of the Final Documen! of the TenEh Special Session of CheG€neral Assenbly, the f i.rst Special Session devoted !o disarmam€ne. the tr{osuper-Powers bear a special responsibility $ith r€gard to disarnanenc and Ehouldthe first to nake extensive cut-backs in arna and ftiritary expenditures in orderneet the needs of lhe tines.be toA/40/6L8 Engl isil Page 29 FINI,AND 1, The Government of Fintand aEtaches great inporEance to the subject of Che relationship betseen disarnanent and davelopnent ' The release of resources trom military purposes bhrough disarnament repr€sents an imporCanC PoEenEial source for financing social and econonic developnent in both induBtrialized and developing coun t r ies. Z. on che basis of her longstanding interest, Finland has supporEed the follot -up of the reconmendaEions contained in the report of the Secre tary-Gene r al entitled: Study on the Retationship between DisarnanenE and DeveloPment, carried ou! by a Group of Governnental &{perts during the years 1978 to 1981, These reconmendations contain guidelines for Menber states and the United Nations system in this tield. In accordance eiEh resolutions 37/84 and 38/?l A jointty sponsored by the Nordic counEries and other delegations, tbe General Assernbly eill cake up questions regarding lhe reallocation and conversion of resources at ils forEieth session. 3. As single purchasers of goods and services in the mililary secEor, Governnents bear the responsibility tha! investigations are execueed on the econoruic and social consequences, nationally and internationally, of Cheir military spending. They also should inf,orn the public abouE then. The Government of Finland sbares the vie', that major nilitary Porrers should assune a special responsibiliEy in this respect. The Provision of such data to the United Nations as reconmended in the study oould slrengthen international confidence and the UniEed Nations capability to deal effectively with lbe relationshiP betlreen disarmanent and developrent' 4. The Governnent of Finland has reported to the United Nat.ions its military expenditures for every fiscal year since 1981 by usinq the Uniled Nations instrunent tor standardized inlernational report.ing of niLitsaiy expenditures. 5. The Governnent of Finland stresses the inportance of the work of Ehe United
**Analysis**
The text discusses the relationship between disarmament and development, specifically highlighting the importance of reducing military expenditures and reallocating resources for social and economic development. It also touches on the need for transparency in military spending and the role of the United Nations in promoting disarmament and development. Based on this, it is likely that the text falls under a category related to economic development and international cooperation.

**Category**
Economic development, International trade