(5)The C.SIS Financial Regulation and the SISNET Financial Regulation apply to Denmark, Finland and Sweden, and to Iceland and Norway by virtue of Council Decision 2000/777/ECnote, to the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and the Slovak Republic by virtue of Council Decision 2007/471/ECnote, and to Switzerland by virtue of Council Decision 2008/421/ECnote. Bulgaria, Romania and Liechtenstein are also to participate in the provisions of these Financial Regulations from the dates to be set by the Council in accordance with Article 4(2) of the 2005 Act of Accession and in accordance with Article 10 of the Protocol between the European Union, the European Community, the Swiss Confederation and the Principality of Liechtenstein on the accession of the Principality of Liechtenstein to the Agreement between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s association with the implementation, application and development of the Schengen acquis, respectively.