For example, OECD suggests that the addition of paragraph 5, which, inter alia, overturns bank secrecy regimes for purposes of article 26, is primarily an interpretative change rather than a substantive change.
例如，经合组织指出，新增的第5款为第26条的目的推翻了银行保密制度，但基本是一项解释性修改，而不是实质性修改。