Lieutenant Colonel Jimmie Cummings, a spokesman for the NATO-led International Security Assistance Force, confirmed the existence of the document, reported on Wednesday by Britain's Times newspaper and the BBC.
But he said it was not a strategic study.
"The classified document in question is a compilation of Taliban detainee opinions," he said. "It's not an analysis, nor is it meant to be considered an analysis."
Nevertheless, it could be interpreted as a damning assessment of the war, dragging into its 11th year and aimed at blocking a Taliban return to power.
It could also be seen as an admission of defeat and could reinforce the view of Taliban hardliners that they should not negotiate with the United States and President Hamid Karzai's unpopular government while in a position of strength.
The US military report could boost the Taliban's confidence and make its leaders less willing to make concessions on demands for a ceasefire, and for the insurgency to renounce violence and break ties to al Qaeda.
But Britain's Kabul Ambassador William Patey wrote on his Twitter feed that "if elements of the Taliban think that in 2015 they can take control of Afghanistan they will be in for a shock." He did not say if he was referring to the document.
Hours after the Times report, the Afghan Taliban said that no peace negotiation process had been agreed with the international community, "particularly the Americans."
Taliban spokesman Zabihullah Mujahid said in a statement that prior to any negotiations, confidence building measures must be completed, putting pressure on Washington to meet demands for the release of five Taliban in US custody.
The hardline Islamist movement also said it had no plans to hold preliminary peace talks with Afghanistan's government in Saudi Arabia, dismissing media reports of talks in the kingdom.
The US military said in the document that Pakistan's Inter-Services Intelligence (ISI) security agency was assisting the Taliban in directing attacks against foreign forces.
Reasserting control over the country would be more difficult a second time for the Taliban, however, with Afghan police and soldiers expected to number about 350,000 beyond 2014 and some foreign troops are likely to remain, including elite forces.
Close US ally, Australia said on Wednesday that its special forces could be in the country for years beyond the handover, with other allies likely to take a similar stance.
Pakistan denies links with Taliban, al Qaeda
The report overshadowed a visit to Kabul by Pakistani Foreign Minister Hina Rabbani Khar designed to repair ties and raise the issue of peace talks with the Taliban with Karzai.
"I can disregard this as a potentially strategic leak ... This is old wine in an even older bottle," she told reporters, reiterating Pakistan's denials it backs militant groups.
Khar, whose visit was the first high-level meeting in months between officials from both countries, added that the neighbors should stop blaming each other for strained cross-border ties.
The Times said the "highly classified" report was put together by the US military at Bagram air base, near Kabul, for top NATO officers last month. It was based on interrogations of more than 4,000 Taliban and al Qaeda detainees, it said.
Large swathes of Afghanistan have been handed back to Afghan security forces, with the last foreign combat troops due to leave by the end of 2014. But many Afghans doubt their security forces will take firm control once the foreign troops leave.
The document may leave some US policymakers wondering whether the war was worth the cost in human lives and funding.
But NATO spokeswoman Oana Lungescu, speaking in Brussels, played down the implications and said a surge offensive had seen the Taliban suffer "tremendous setbacks."
"We know that they have lost a lot of ground and a lot of leaders, and we also know that support for the Taliban is at an all time low," she said.
As of January, 1,889 US soldiers had been killed in a conflict that was launched after the September 11, 2001 attacks and has drained almost half a trillion dollars from US coffers.
"Wrong policies"
New accusations of Pakistani collusion with the Taliban will likely further strain ties between Western powers and Islamabad.
Critics say Pakistan uses militants as proxies to counter the growing influence of India in Afghanistan. The belief that Pakistan supports the insurgents is widely held in Afghanistan.
"It would be a mistake now for the international community to leave Afghanistan, and drop us in a dark ocean," said Afghan telecommunications worker Farid Ahmad Totakhil.
Pakistan is reviewing ties with the United States which have suffered a series of setbacks since a US raid that killed Osama bin Laden on Pakistani soil in May last year humiliated Pakistan's powerful generals.
A November 26 cross-border NATO air attack that killed 24 Pakistani soldiers deepened the crisis, prompting Pakistan to close supply routes to NATO forces in Afghanistan.
Pakistan is seen as critical to US efforts to stabilise Afghanistan, a feat one foreign power after another has failed to accomplish over the country's turbulent history.
Islamabad has resisted US pressure to go after insurgent groups like the Taliban, and argues Washington's approach overlooks complex realities on the ground.
Pakistan says the United States should attempt to bring all militant groups into a peace process and fears a 2014 combat troop exit could be hasty, plunging the region into the kind of chaos seen after the Soviet exit in 1989.
"They don't need any backing," Tariq Azim, of the Pakistani Senate's Defence Committee, told Reuters, referring to the Taliban. "Everybody knows that after 10 years, they (NATO) have not been able to control a single province in Afghanistan because of the wrong policies they have been following."
Despite the presence of 130,000 foreign troops, violence is at its worst since the Taliban were ousted by US-backed Afghan forces in late 2001, according to the United Nations.
The Taliban announced this month they would open a political office in the Qatari capital, Doha, to support possible talks with the United States. There has also been talk of efforts to hold separate negotiations in Saudi Arabia.
COMMENTS (17)
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Dear readers,
We understand there might be public interest in a classified document being exposed, but it is critically important to understand the context of what this document is. This document aggregates the comments of Taliban detainees in a captive environment, without considering the validity of, or motivation behind, their reflections. Any conclusions drawn from this would be questionable at best. We continue to stand by our assessment that Taliban momentum has been significantly reversed. The Taliban-led insurgency in Afghanistan has suffered dramatic losses of leadership and resources. We continue to see evidence that fighters are ignoring the orders of absentee commanders, and joining the reintegration and reconciliation process. Afghan security forces are growing and maturing at a rapid rate, and governance combined with the growing security apparatus here limits the Taliban’s ability to exert influence.
The report amounts to a summary of Taliban detainee reflections and commentary. It is what they think, or what they want us to believe they think. I highly recommend not trying to draw any conclusions based on information in this document.
@Ahmad: T guess you enjoy watching executions instead of football in Kabul
Talibans were the ones who saved afghans from russians and now from US, they are the real gaurdians of Afghanistan and should have the control of most of post US/NATO afghanistan. Pakistan has no objection to that and real peace can be established in afghanistan if they do come in power. How many afghans were killed by talibans and how many were killed by US bombers, indescriminate firing at wedding ceremonies and drones.
@Sajid: "the world will come here again, in the future, possibly, via Pakistan first."
Correctly said. PAK people still have not gripped how deeply their state is involved in Afghan affairs. The irony will be during that time PAK will be welcoming the world, twenty to thirty years from now.
@Mohammad Ali Siddiqui: When religion invades Governing system, non-Muslim countries are at a disadvantage. Thus well-wisher non-Muslim nations will give aid without even an expression of gratitude for their help. The world should leave the Muslim nations to their fate, stop all help & withdraw.
Serves the imperial aggressors right!
Probably Americans wants to break or finish ISI before most of their ground troops leave, hence they ratchecting up pressure on Pakistan!!!!
Soon only our army of urban liberals armed with bottles of scotch will be left to fight taliban.
I don't know what is here for some Pakistanis to be happy about. It only means that the world will come here again, in the future, possibly, via Pakistan first. Pakistan First, pun intended.
America needs a political settlement, as obvious from the fact that killing has not induced any solution. Till now America attempted to devise solutions that create a wedge between the Paki and Afghani people. Included in such attempts is the bringing of India into Afghania just to taunt Pakia, or to tell the Pakis as to who the Boss is. Such tactics do humiliate Pakia and offend a majority of Afghan population, but produce not benefit to America. Immediately after the Taliban were routed America should have called an Afghan Peace Conference. American and mercenary forces could have extricated themselves, and the Taliban duly chastised would have accepted the condition of not allowing Afghania to be used by such characters as bin Laden. Now ten years down the pike, it can be assuredly predicted that occupying Afghania with Armed Force or with Licensed Contractors will not mollify or pacify the local population: you cannot pull over their eyes, with fancy names. Afghania peace talks should be held in Islamabad, with full participation of all Paki-Afghani factions, for it is their country after all.
Hey... they ve already taken over Afghanistan more than 80%... they are poised to take over Pakistan buddy!
beats me...
Ask not for whom the bell tolls, pakistan, it tolls for thee
It is unlikely full Taliban control of Afghanistan will take place. However, Taliban control of provincial governments and its influence in central government will be a reality. Whether it is an old style Taliban government or reformed Taliban style remains to be seen.
What does It mean to PAK? Unless PAK is clear to her Taliban proxies that she will entertain only the peaceful Taliban participation in Kabul, PAK and Afghan Taliban will be facing each other again in confrontation in years to come. PAK Taliban will become proxies to Afghan Taliban in their quest for regional control.
lol what a pathetic failure this is for NATO
It took US 11 years and billion of dollars to realize this that they cannot beat these phattans. Game over USA
The matter should be left in the hands of Afghan people as what sort of government they want to have whether a Democratically Elected Government or Taliban Government.
The choice is of the Afghans, neither US, nor of Pakistan.
One cannot move ahead or go back foot based on assumptions.
Let the time speak itself.