; (F) the balance of the Fund at the end of the preceding fiscal year; and (G) a complete set of audited financial statements, including— (i) a balance sheet; (ii) an income statement; and (iii) a cash flow analysis. (h) Confidentiality (1) In general Except as provided in paragraphs (2) and (3), the Treasury and any officer or employee of the Treasury shall not disclose any information, including information provided by a whistleblower to the Treasury, which could reasonably be expected to reveal the identity of a whistleblower, except in accordance with the provisions of section 552a of title 5, unless and until required to be disclosed to a defendant or respondent in connection with a public proceeding instituted by the Treasury or any entity described in paragraph (3). (2) Exempted statute For purposes of section 552 of title 5, paragraph (1) shall be considered a statute described in subsection (b)(3)(B) of such section 552. (3) Rule of construction Nothing in this section is intended to limit, or shall be construed to limit, the ability of the Attorney General to present such evidence to a grand jury or to share such evidence with potential witnesses or defendants in the course of an ongoing criminal investigation. (4) Availability to government agencies (A) In general Without the loss of its status as confidential in the hands of the Treasury, all information referred to in paragraph (1) may, in the discretion of the Treasury, when determined by the Treasury to be necessary to accomplish the purposes of this chapter and to protect investors, be made available to— (i) the Attorney General of the United States or the Secretary of the Treasury; (ii) an appropriate regulatory authority; (iii) a self-regulatory organization; (iv) a State attorney general in connection with any criminal investigation; (v) any appropriate State regulatory authority; (vi) the Public Company Accounting Oversight Board; (vii) a foreign securities authority