(1) The court may, in making a disclosure order, include an exemption for any of the following persons or interests from all or part of the requirements of a disclosure order:
(a) any person, group or class of persons;
(b) any interest or class of interest in shares or debentures;
(c) any shares or group or class of shares;
(d) any debentures or group or class of debentures.
(2) The court may grant such an exemption only if it considers that -
(a) it would be just and equitable to do so, and
(b) the financial interest of the applicant for the disclosure order would not be prejudiced by the grant of the exemption.