C. Bank records.

Bank examiners are prohibited from disclosing information they obtain about banks' assets and liabilities, except to the Department of Commerce, Community, and Economic Development, AS 06.01.015. Records of the Department of Commerce, Community, and Economic Development obtained through the administration of laws governing examinations of financial institutions is confidential, not subject to subpoena, and may be revealed only with the consent of the Department. AS 06.01.025. Bank records pertaining to depositors and customers are confidential, with certain exceptions, including when disclosure is required by court order, or by federal or state law or regulation, or authorized by the customer. AS 06.01.028. Similarly, trust company records relating to customers are confidential, with certain exception including when disclosure is compelled by a court or administrative order, or required by federal or state law, or authorized by the customer. AS 06.26.610.

Records of the Commercial Fishing and Agricultural Bank (CFAB) that are identified with, or identifiable as being derived from the records of, a specific borrower, member of the bank, or applicant for a loan are confidential and may not be disclosed except under circumstances specified in the statute (including for example, pursuant to court order, or to another lender or bank checking credit). Other bank records "may be kept confidential by the bank." AS 44.81.260. Legislative auditors may not disclose information acquired during the course of an audit of the bank concerning the particulars of the business or affairs of a borrower of the bank or another person. AS 44.81.280.