Your letter was received by this Office on July 22, 1992. Contained in or related to examination, operating, or condition reports prepared by, on behalf of, or for the use of an agency responsible for the regulation or supervision of financial institutions. This includes all information, whether in formal or informal report form, the disclosure of which would harm the financial security of credit unions or would interfere with the relationship between NCUA and credit unions. Either purpose is sufficient reason to withhold a report. Exemption 8 has been given a very broad interpretation and all-inclusive scope by the courts.
Records including the findings of examination are exempt.
The courts do not require agencies to segregate and disclose portions of documents unrelated to the financial condition of the insti- tution. An entire report relating to the financial condition of the institution may be withheld pursuant to exemption 8. We believe that both purposes of exemption 8 are met by all documents meeting your request. Therefore, the documents re- sponsive to your request are withheld pursuant to exemption 8. Such a suit may be filed in United States District Court in the district where your client resides, where your client's principal place of business is located, or in the District of Columbia.