Article 31 Bank credit to related persons..................................................................28 Article 32 Foreign currency exposure .......................................................................30 Article 33 Investment restrictions.............................................................................30 Article 34 Bank holidays ..........................................................................................31 Article 35 Suspicious transactions............................................................................31 Article 36 Restriction on bank shares .......................................................................31 Article 37 Dormant accounts ....................................................................................31 Article 38 Records ....................................................................................................32 Article 39 Payment system .......................................................................................33 Section 6 - Accounts and Financial Statements ......................................................................33 Article 40 Financial year...........................................................................................33 Article 41 Periodic reporting ....................................................................................33 Article 42 Principles for accounting and preparation of financial statements ..........34 Article 43 Financial statements.................................................................................34 Article 44 Publication of financial statements..........................................................35 Article 45 Annual report ...........................................................................................35 Section 7 - Audit .....................................................................................................................35 Article 46 Audit ........................................................................................................35 Article 47 Additional duties......................................................................................37 Article 48 Application of certain provisions...........................................................388 Section 8 - Confidentiality ......................................................................................................38 Article 49 Banking confidentiality ............................................................................38 Article 50 Individual confidentiality .........................................................................38 Article 51 Exceptions................................................................................................38 Article 52 Information provided by banks................................................................39 Section 9 - Supervision and Examinations..............................................................................39 Article 53 Examinations ...........................................................................................39 Article 54 Exchange of information .........................................................................40 Article 55 Immunity from legal action .....................................................................40 Section 10 - Enforcement Measures and Penalties .................................................................41 Article 56 Prompt corrective action and administrative penalties............................41 Article 57 Illegal banking business .......................................................................433 Article 58 Collection of administrative penalties .....................................................43 Section 11 - Conservatorship ..................................................................................................43 Article 59 Grounds for appointment of a conservator ..............................................43 Article 60 Appointment of a conservator................................................................455 Article 61 Effects of the appointment of a conservator ............................................45 Article 62 Taking control of the bank .......................................................................46 Article 63 Review of appointment............................................................................47 Article 64 Report of the conservator and plan of action ...........................................48 Article 65 Moratorium ..............................................................................................48 Article 66 Termination of conservatorship .............................................................499 Section 12 - Rehabilitation of Banks.......................................................................................49