| Fiscal year (2003) | Fiscal year (2001) | ||
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				East Timor | 1 July - 30 June | - | 
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				Equatorial Guinea | 1 January - 31 December | 1 April - 31 March | 
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				Samoa | June 1 - May 31 | calendar year | 
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				Serbia and Montenegro | calendar year | - | 
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				Yugoslavia | - | calendar year | 
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				Zimbabwe | 1 January - 31 December | 1 July - 30 June |