(1) In this Regulation "exchange of information" means an exchange of information that is -

(a) subject to guarantees of professional secrecy at least equivalent to those required under Article 76 of the Directive, and

(b) intended for the performance of the tasks of those authorities, bodies and persons.

(2) The Bank may enter into cooperation agreements providing for the exchange of information between the competent authorities of third countries only if the exchange of information is -

(a) subject to guarantees of professional secrecy at least equivalent to those required under Article 76 of the Directive, and

(b) intended for the performance of the tasks of those competent authorities.

(3) The Bank may enter into cooperation agreements providing for the exchange of information with third country authorities, bodies and other persons responsible for one or more of -