(1) For the purpose of these Regulations and the Bank Recovery and Resolution Directive, the requirements of professional secrecy shall be binding on the following persons:
(a) the resolution authority;
(b) the competent authority;
(d) special managers or temporary administrators appointed under these Regulations or the Bank Recovery and Resolution Directive;
(e) independent valuers appointed under these Regulations or the Bank Recovery and Resolution Directive;
(f) the institution under resolution, or any institution or entity in respect of which the resolution authority plans or intends to take resolution action;
(g) potential acquirers that are contacted by the competent authority or solicited by the resolution authority, irrespective of whether -
(i) that contact or solicitation was made as preparation for the use of the sale of business tool, or
(ii) the solicitation resulted in an acquisition;
(h) auditors, accountants, legal and professional advisors, valuers a
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