B is correct. Sharing of information and collaboration among banks depends on the financial industry's culture and level of trust among participants. Experience shows that a two-level information-sharing structure through which information would be first shared on the interpersonal level with a closer group and then be exchanged at the company level with a broader group of banks helps build trust into the system. A is incorrect as sharing of information among banks is one of the most widely observed practices across jurisdictions and a relatively wider range of information, such as knowledge about cyber threats / cyber intelligence is typically shared among banks. C is incorrect because sharing amongst regulators is one of the least observed practices and a majority of jurisdictions do not currently allow it. D is incorrect because banks typically do not share information about cyber-incidents with each other, but they do share this information with regulators at times when required by regulatory reporting practices.