Financial information is without any doubt within the scope of protection offered by the above mentioned articles.

Only in criminal proceedings may a judge of a competent court in the Netherlands Antilles order disclosure of information, if he reasonably suspects that the particulars of the information may prove or disprove a criminal offense which is tried before the criminal courts.

Requests by foreign authorities for (specifically banking) information will be refused, except when the person protected agrees to the disclosure.

Undue disclosure of confidential data is also cause for a tort action by means of which damages can be recovered.

The National Ordinance on the Supervision of the Banking and Credit Institutions stipulates that each credit institution or association, when requested, must furnish the Central Bank with all information about its business that, in the Central Bank's judgment, is necessary for the proper execution of the supervision as stated in this law. If so requested, the institutions or associations are obligated to allow the Central Bank to verify the correctness of the information to their books and records; during such an investigation carried out by the Central Bank they are obligated to assist as much as possible. However, this law also stipulates that information and data concerning a credit institution or association obtained in pursuance of the law is secret and shall not be published except after obtaining the written permission of the credit institution or association involved.

Besides the criminal courts and the Central Bank the law also permits the Inspector of Taxes to examine books and accounts, as well as the underlying records and papers, of an enterprise. This authority is stipulated in article 18 of the National Ordinance on Profit Tax 1940 and may not be used outside the purpose of setting tax assessments. The inspector may designate one or more officials, as well as experts or interpreters, to conduct such an investigation and the place where such investigation is to be conducted.

The laws of the Netherlands Antilles further prescribe that certain basic information be made public (by means of a filing with the Chamber of Commerce and Industry) as a protection of creditors; they should be able to get a reasonable impression of the financial health of any entity they wish to enter into transactions with.

The identity of shareholders of a N.V. is also treated as a confidential matter. If the N.V. keeps a shareholders' register such register, is not publicly accessible unless certain shares have not been paid up in full with regard to their par value and unless the Articles of Incorporation of the N.V. stipulate otherwise. In all other cases, no one will have the right of access to the shareholders, including shareholders themselves.

There are court cases in support of the foregoing.