A UNITED NATIONS General Assembly Distr. GENERAL A/RES/51/38 7 January 1997 Fifty-first session Agenda item 61 RESOLUTION ADOPTED BY THE GENERAL ASSEMBLY [on the report of the First Committee (A/51/566/Add.2)] 51/38. Objective information on military matters, including transparency of military expenditures The General Assembly, Recalling its resolution 49/66 of 15 December 1994 on objective information on military matters, including transparency of military expenditures, Also recalling its resolution 35/142 B of 12 December 1980, which introduced the United Nations system for the standardized reporting of military expenditures, and its resolution 48/62 of 16 December 1993, calling upon all Member States to participate in it, and its resolution 47/54 B of 9 December 1992, endorsing the guidelines and recommendations for objective information on military matters and inviting Member States to provide relevant information to the Secretary-General regarding their implementation, Noting that since then national reports on military expenditures and on the guidelines and recommendations for objective information on military matters have been submitted by a number of Member States belonging to different geographic regions, Welcoming the report of the Secretary-General 1 on ways and means to implement the guidelines and recommendations for objective information on military matters, including, in particular, how to strengthen and broaden participation in the United Nations system for the standardized reporting of military expenditures, 1 A/51/179. 97-76009 /...