1. Member States shall provide at least that:
(a) any person authorized within the meaning of Directive 84/253/EEC [OJ No L 126, 12. 5. 1984, p. 20.], performing in a financial undertaking the task described in Article 51 of Directive 78/660/EEC [OJ No L 222, 14. 8. 1978, p. 11. Directive as last amended by Directive 90/605/EEC (0J No L 317, 16. 11. 1990, p. 60).], Article 37 of Directive 83/349/EEC or Article 31 of Directive 85/611/EEC or any other statutory task, shall have a duty to report promptly to the competent authorities any fact or decision concerning that undertaking of which he has become aware while carrying out that task which is liable to:
(b) that person shall likewise have a duty to report any facts and decisions of which he becomes aware in the course of carrying out a task as described in (a) in an undertaking having close links resulting from a control relationship with the financial undertaking within which he is carrying out the abovementioned task.
2. The di