(a) authorities responsible for overseeing bodies involved in the liquidation and bankruptcy of UCITS or undertakings contributing towards their business activity, or bodies involved in similar procedures;
(b) authorities responsible for overseeing persons responsible for carrying out statutory audits of the accounts of insurance undertakings, credit institutions, investment firms or other financial institutions.
2. Member States which have recourse to the derogation provided for in paragraph 1 shall require that at least the following conditions are met:
(a) the information is used for the purpose of performing the task of overseeing referred to in paragraph 1;
(c) where the information originates in another Member State, it is not disclosed with…