(B) The superintendent of financial institutions and the superintendent's agents and employees may disclose the information described in division (A) of this section only as follows:

1. (1) To the governor, director of commerce, or deputy director of commerce to enable them to act in the interests of the public;
2. (2) To the banking commission to enable the commission to effectively advise the superintendent and take action on any matter the superintendent presents to the commission;
3. (3) To financial institution regulatory authorities of this and other states, the United States, and other countries to assist them in their regulatory duties;
4. (4) To the directors, executive officers, agents, and parent company of the bank or other person examined to assist them in conducting the business of the bank or other person examined in a safe and sound manner and in compliance with law;
5. (5) To auditors, attorneys, or similar professionals retained by the bank or trust company to assist in conducting the business of the bank or trust company, or other person examined, in a safe and sound manner and in compliance with the law;
6. (6) To law enforcement authorities in connection with criminal investigations or referrals made by the superintendent;
7. (7) To other state and federal agencies or, in the case of a state bank, to the federal home loan bank to which the bank belongs, as the superintendent determines necessary and appropriate, but only under such conditions and limitations as the superintendent, in the superintendent's sole discretion, may require.

(C)

1. (1) The information described in division (A) of this section shall not be discoverable from any source, and shall not be introduced into evidence, except in the following circumstances:

   1. (a) In connection with criminal proceedings;
   2. (b) When, in the opinion of the superintendent, it is appropriate with regard to enforcement actions taken and decisions made by the superintendent under the authority of Chapters 1101. to 1127. of the Revised Code regarding a bank, trust company, or other person;
   3. (c) When litigation, penalties, or an enforcement action has been initiated by the superintendent in furtherance of the powers, duties, and obligations imposed upon the superintendent by Chapters 1101. to 1127. of the Revised Code;
   4. (d) When authorized by agreements between the superintendent and financial institution regulatory authorities of this and other states, the United States, and other countries authorized by section 1121.11 of the Revised Code;
   5. (e) When and in the manner authorized in section 1181.25 of the Revised Code.
2. (2) The discovery of information pursuant to division (C)(1)(b), (c), or (d) of this section shall be limited to information that directly relates to the bank, trust company, regulated person, or other person who is the subject of the enforcement action, decision, penalties, or litigation.