* The Comorian franc is convertible at aI French francl as of I August l9g5 the exchangerrasr $US 1 = 438 Comorlan francs.50 Comorlan francs tothe United States dollarrate rafeofofA/40/44L English Page 27 Table 13 The Comoros: balance of payments' 1983 and 1984 (lvlillions of Comorian francs) r98 3 Exports (goods) (f.o.b.) Imports (goods) (c.i.f.) Trade balance libn-factor service balance Balance of goods and non-factor services Balance of factor services Unreguited transfers Current account balance Capital account balance Overall balance Change in net reserves a/ Revenue O,perating income Capital revenue Expenditure Operating exPenditure Capital outlays Deficit (-) or surPlus (+)l/ A minus sign denotes an increase. 3. Government budget 66. The Government has continued to take steps to improve the public finances by exercising restraint in expenditure on personnel and equipment, strengthbning units responsible for collecting direct and indirect taxes, and extendinq Ehe turnover tax to additional products. Total revenues increased by 49 per cent over 1983. Government expenditure also increased considerably as a result of an increase in the service on the external public debt owing to the sharp rise in exchange rate for the dollar and other currencies in which loans are denominated. Table 14 The Comoros: budgetary period 1983-1984 (l'lillions of Comorian francs) 198 3+7 4L9 -9274-185s- 9 021.s -10 876.5 - L74.7 + 5 839.8 - 4 2LL.4 + 5 002.4+ 791.0- 79r.0 5 353.8 4 892.0 451.8 5 2s5.2 4 425.2 830 .0 + 98.61984 +3079 -12 981 -9902 -16 58r -26 483 - 250 +L2 436 -L4 297 +11 753 -2562+2562 1984 7 94L.7 6 967.2 974.5 I 008.8 7 008.5 I 000.3 - 67.2 1...A/40/44r English Page 28 C. Special programme of economic assistance
**Analysis**
The text appears to be focused on the economic situation of the Comoros, discussing the balance of payments, government budget, and special programme of economic assistance. It provides numerical data and analysis of the country's financial situation, indicating a strong connection to the country's economic development.

**Category**
Economic development, International trade