THE EXPLANATORY REPORT IS NOT INTENDED TO PROVIDE AN AUTHORITATIVE INTERPRETATION OF THE TEXT OF THE ADDITIONAL PROTOCOL TO THE EUROPEAN CONVENTION ON MUTUAL ASSISTANCE IN CRIMINAL MATTERS, BUT IS INTENDED TO FACILITATE AN UNDERSTANDING OF THE PROTOCOL'S PROVISIONS. THE PROTOCOL WAS OPENED TO SIGNATURE BY THE MEMBER STATES OF THE COUNCIL OF EUROPE ON MARCH 17, 1978. THE PREPARATION OF THE PROTOCOL ORIGINATED AT A MEETING ORGANIZED BY THE COUNCIL OF EUROPE IN JUNE 1970 FOR PERSONS RESPONSIBLE FOR THE IMPLEMENTATION OF THE CONVENTION'S PROVISIONS. THE PROTOCOL CONTAINS PROVISIONS ON ISSUES RELATING TO THE FOLLOWING TOPICS: (1) THE EXTENSION OF THE CONVENTION TO FISCAL OFFENSES; (2) MUTUAL ASSISTANCE IN MATTERS CONCERNING THE ENFORCEMENT OF SENTENCES AND SIMILAR MEASURES; AND (3) THE COMMUNICATION OF INFORMATION FROM JUDICIAL RECORDS. COMMENTARY IS INCLUDED ON THE ARTICLES OF THE PROTOCOL ADDRESSING THESE ISSUES AND ON THE FINAL CLAUSES INSERTED TO ENABLE STATES WHICH, AT THE TIME OF THE SIGNING, COULD NOT ACCEPT ALL THE PROVISIONS OF THE PROTOCOL TO NEVERTHELESS BECOME PARTIES TO THE PROTOCOL AS A WHOLE. THE BRIEF HISTORY OF THE PREPARATION OF THE PROTOCOL IS CONTAINED IN THE INTRODUCTION TO THE EXPLANATORY REPORT. (KJM)