Notwithstanding the provisions of Act 68-678 of 26 July 1968 relating to the disclosure of economic, commercial, industrial, financial or technical documents and information to foreign natural or legal persons, the Autorité de contrôle prudentiel et de résolution may, outside the framework of the agreements referred to in Articles L. 632-7 and L. 632-13, transmit information to the authorities of States which are not members of the European Union and which are not parties to the Agreement on the European Economic Area exercising equivalent functions or responsible for the supervision of the persons mentioned in Article L. 612-2 and in 1° to 4° of Article L. 612-26 of this Code, subject to reciprocity and provided that the information communicated benefits from guarantees of professional secrecy at least equivalent to those to which the French authorities are subject.