Book traversal links for Part Two: General Provisions ‹ Appendix (1) Financial Statement Forms Up Fifth Article – Penalties › Part Two: General ProvisionsIA-BOD-RES 26/2014 Effective from 28/12/2014 Fifth Article – Penalties Sixth Article – Issuing Decrees Seventh Article – Aligning Operations Eighth Article – Publishing the Regulations and Acting on Them Book traversal links for Part Two: General Provisions ‹ Appendix (1) Financial Statement Forms Up Fifth Article – Penalties › 410