Pursuant to Section 9.1, Sub-sections (j) and (k) of the City's Procedural By-law 21-021, and Section 239(2), Sub-sections (j) and (k) of the Municipal Act, 2001, as amended, as the subject matter pertains to a trade secret or scientific, technical, commercial or financial information that belongs to the City or a local board and has monetary value or potential monetary value; a position, plan, procedure, criteria or instruction to be applied to any negotiations carried on or to be carried on by or on behalf of the City or a local board.