105. The undertaking is not required to disclose classified information or sensitive information, even if such information is considered material.
106. When disclosing information about its strategy, plans and actions, where a specific piece of information corresponding to intellectual property, know-how or the results of innovation is relevant to meet the objective of a Disclosure Requirement, the undertaking may nevertheless omit that specific piece of information if it:
(a) is secret in the sense that it is not, as a body or in the precise configuration and assembly of its components, generally known among or readily accessible to persons within the circles that normally deal with the kind of information in question;
(b) has commercial value because it is secret; and
(c) has been subject to reasonable steps by the undertaking to keep it secret.
107. If the undertaking omits classified information or sensitive information, or a specific piece of information corresponding to intellect
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