30. At the lOth meeting, on 10 April, the observer for Bolivia, 21 on behalf of the States Members of the United Nations that are members of the Group of 77, introduced a draft resolution (E/C.l0/l990/L.6) entitled "Code of conduct on transnational corporations " . 31. At the 12th meeting, on 11 April, the Chairman read out an amendment to the second preambular paragraph of the draft resolution, proposed as a result of informal consultations, whereby the words "negotiations on" would be inserted between the words "finalize" and "the code of conduct". 32. Following statements by the representatives of China, the United Kingdom of Great Britain and Northern Ireland, the Federal Republic of Germany and the observer for Bolivia, on behalf of the State Members of the United Nations that are members of the Group of 77, the representative of the United Kingdom of Great Britain and Northern Ireland proposed that the words "finalize negotiations on the code of conduct" be replaced by the words "conclude negotiations on the code nf conduct". 21 In accordance with rule 72 of the rules of procedure of the Economic and Social Council. -18-' 33. The Commission then adopted draft resolution E/C.l0/1990/L.6, as orally amended (see chap. I, sect. A, draft resolution II). 34. After the adoption of the draft resolution, the representative of Tunisia made a statement. -19- Chapter IV INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING 35. The Commission considered agenda item 5 at its 5th, 6th and 8th meetings, on 5, 6 and 9 April 1990. It had before it the report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its eighth session (E/C.l0/1990/7). 36. With regard to the results of the eighth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 
**Analysis**
The text appears to be discussing the activities of the Economic and Social Council (ECOSOC) of the United Nations, specifically the Commission for Transnational Corporations. The topics of transnational corporations, code of conduct, and international standards of accounting and reporting suggest that the text is related to economic development, trade, and industry.

**Category**
Economic development, Industry