text: "(a) The Requested State is of the opinion that the request, if granted, would prejudice its sovereignty, security, public order (ordre public) or other essential public interests; "(b) The offence is regarded by the Requested State as being of a political nature; "(c) There are substantial grounds for believing that the request for assistance has been made for the purpose of prosecuting a person on account of that person's race, sex, religion, nationality, ethnic origin or political opinions or that that person's position may be prejudiced for any of those reasons; 11.9/ This article recognizes the continuing role of informal assistance between law enforcement agencies and associated agencies in different countries. 120/ This article provides an illustrative list of the grounds for refusal. 121/ Some countries may wish to delete or modify some of the provisions or include other grounds for refusal, such as those related to the nature of the offence (e.g. fiscal), the nature of the applicable penalty (e.g. capital punishment), requirements of shared concepts (e.g. double jurisdiction, no lapse of time) or specific kinds of assistance (e.g. interception of telecommunications, performing deoxyribonucleic-acid (DNA) tests). In particular, some countries may wish to include as a grounds for refusal the fact that the act on which the request is based would not be an offence if committed in the territory of the Requested State (dual criminality). "(d) The request relates to an offence that is subject to investigation or prosecution in the Requested State or the prosecution of which in the Requesting State would be incompatible with the Requested State's law on double jeopardy im biiS in idem); "(e) The assistance requested requires the Requested State to carry out compulsory measures that are inconsistent with its law and practice had the 
analysis: This text appears to be related to international cooperation and law enforcement, specifically in the context of mutual legal assistance between countries. It lists various grounds for refusal of a request for assistance, which suggests that it is dealing with a legal or judicial matter.