text: offence been the subject of investigation or prosecution under its own jurisdiction; "(f) The act is an offence under military law, which is not also an offence under ordinary criminal law. "2. Assistance shall not be refused solely on the ground of secrecy of banks and similar financial institutions. "3. The Requested State may postpone the execution of the request if its immediate execution would interfere with an ongoing investigation or prosecution in the Requested State. "4. Before refusing a request or postponing its execution, the Requested State shall consider whether assistance may be granted subject to certain conditions. If the Requesting State accepts assistance subject to these conditions, it shall comply with them. "5. Reasons shall be given for any refusal or postponement of mutual assistance. "ARTICLE 5 "Contents of requests 122/ "1. Requests for assistance shall include: "(a) The name of the requesting office and the competent authority conducting the investigation or court proceedings to which the request relates; "(b) The purpose of the request and a brief description of the assistance sought; "(c) A description of the facts alleged to constitute the offence and a statement or text of the relevant laws, except in cases of a request for service of documents; "(d) The name and address of the person to be served, where necessary; "(e) The reasons for and details of any particular procedure or requirement that the Requesting State wishes to be followed, including a statement as to whether sworn or affirmed evidence or statements are required; 122/ This list can be reduced or expanded in bilateral negotiations. "(f) Specification of any time-limit within which compliance with the request is desired; "(g) Such other information as is necessary for the proper execution of the request. "2. Requests, supporting documents and other communications made pursuant to 
analysis: The text appears to be a set of guidelines or rules for international cooperation and mutual assistance in criminal investigations and prosecutions. The language used is formal and legalistic, suggesting that it may be a treaty or agreement between countries. The content of the text does not seem to relate to any specific sector or industry, but rather to the administration of justice and law enforcement.