| | Fiscal year (2004) | Fiscal year (2003) |
![Afghanistan](/flagi/bmala/Afghanistan-2004-bmala.jpg) |
Afghanistan |
21 March - 20 March |
21 March - 20 March |
![Albania](/flagi/bmala/Albania-2004-bmala.jpg) |
Albania |
calendar year |
calendar year |
![Algeria](/flagi/bmala/Algeria-2004-bmala.jpg) |
Algeria |
calendar year |
calendar year |
![American Samoa](/flagi/bmala/American Samoa-2004-bmala.jpg) |
American Samoa |
1 October - 30 September |
1 October - 30 September |
![Andorra](/flagi/bmala/Andorra-2004-bmala.jpg) |
Andorra |
calendar year |
calendar year |
![Angola](/flagi/bmala/Angola-2004-bmala.jpg) |
Angola |
calendar year |
calendar year |
![Anguilla](/flagi/bmala/Anguilla-2004-bmala.jpg) |
Anguilla |
1 April - 31 March |
1 April - 31 March |
![Antigua and Barbuda](/flagi/bmala/Antigua and Barbuda-2004-bmala.jpg) |
Antigua and Barbuda |
1 April - 31 March |
1 April - 31 March |
![Argentina](/flagi/bmala/Argentina-2004-bmala.jpg) |
Argentina |
calendar year |
calendar year |
![Armenia](/flagi/bmala/Armenia-2004-bmala.jpg) |
Armenia |
calendar year |
calendar year |
![Aruba](/flagi/bmala/Aruba-2004-bmala.jpg) |
Aruba |
calendar year |
calendar year |
![Australia](/flagi/bmala/Australia-2004-bmala.jpg) |
Australia |
1 July - 30 June |
1 July - 30 June |
![Austria](/flagi/bmala/Austria-2004-bmala.jpg) |
Austria |
calendar year |
calendar year |
![Azerbaijan](/flagi/bmala/Azerbaijan-2004-bmala.jpg) |
Azerbaijan |
calendar year |
calendar year |
![Bahamas, The](/flagi/bmala/Bahamas, The-2004-bmala.jpg) |
Bahamas, The |
1 July - 30 June |
1 July - 30 June |
![Bahrain](/flagi/bmala/Bahrain-2004-bmala.jpg) |
Bahrain |
calendar year |
calendar year |
![Bangladesh](/flagi/bmala/Bangladesh-2004-bmala.jpg) |
Bangladesh |
1 July - 30 June |
1 July - 30 June |
![Barbados](/flagi/bmala/Barbados-2004-bmala.jpg) |
Barbados |
1 April - 31 March |
1 April - 31 March |
![Belarus](/flagi/bmala/Belarus-2004-bmala.jpg) |
Belarus |
calendar year |
calendar year |
![Belgium](/flagi/bmala/Belgium-2004-bmala.jpg) |
Belgium |
calendar year |
calendar year |
![Belize](/flagi/bmala/Belize-2004-bmala.jpg) |
Belize |
1 April - 31 March |
1 April - 31 March |
![Benin](/flagi/bmala/Benin-2004-bmala.jpg) |
Benin |
calendar year |
calendar year |
![Bermuda](/flagi/bmala/Bermuda-2004-bmala.jpg) |
Bermuda |
1 April - 31 March |
1 April - 31 March |
![Bhutan](/flagi/bmala/Bhutan-2004-bmala.jpg) |
Bhutan |
1 July - 30 June |
1 July - 30 June |
![Bolivia](/flagi/bmala/Bolivia-2004-bmala.jpg) |
Bolivia |
calendar year |
calendar year |
![Bosnia and Herzegovina](/flagi/bmala/Bosnia and Herzegovina-2004-bmala.jpg) |
Bosnia and Herzegovina |
calendar year |
calendar year |
![Botswana](/flagi/bmala/Botswana-2004-bmala.jpg) |
Botswana |
1 April - 31 March |
1 April - 31 March |
![Brazil](/flagi/bmala/Brazil-2004-bmala.jpg) |
Brazil |
calendar year |
calendar year |
![British Virgin Islands](/flagi/bmala/British Virgin Islands-2004-bmala.jpg) |
British Virgin Islands |
1 April - 31 March |
1 April - 31 March |
![Brunei](/flagi/bmala/Brunei-2004-bmala.jpg) |
Brunei |
calendar year |
calendar year |
![Bulgaria](/flagi/bmala/Bulgaria-2004-bmala.jpg) |
Bulgaria |
calendar year |
calendar year |
![Burkina Faso](/flagi/bmala/Burkina Faso-2004-bmala.jpg) |
Burkina Faso |
calendar year |
calendar year |
![Burma](/flagi/bmala/Burma-2004-bmala.jpg) |
Burma |
1 April - 31 March |
1 April - 31 March |
![Burundi](/flagi/bmala/Burundi-2004-bmala.jpg) |
Burundi |
calendar year |
calendar year |
![Cambodia](/flagi/bmala/Cambodia-2004-bmala.jpg) |
Cambodia |
calendar year |
calendar year |
![Cameroon](/flagi/bmala/Cameroon-2004-bmala.jpg) |
Cameroon |
1 July - 30 June |
1 July - 30 June |
![Canada](/flagi/bmala/Canada-2004-bmala.jpg) |
Canada |
1 April - 31 March |
1 April - 31 March |
![Cape Verde](/flagi/bmala/Cape Verde-2004-bmala.jpg) |
Cape Verde |
calendar year |
calendar year |
![Cayman Islands](/flagi/bmala/Cayman Islands-2004-bmala.jpg) |
Cayman Islands |
1 April - 31 March |
1 April - 31 March |
![Central African Republic](/flagi/bmala/Central African Republic-2004-bmala.jpg) |
Central African Republic |
calendar year |
calendar year |
![Chad](/flagi/bmala/Chad-2004-bmala.jpg) |
Chad |
calendar year |
calendar year |
![Chile](/flagi/bmala/Chile-2004-bmala.jpg) |
Chile |
calendar year |
calendar year |
![China](/flagi/bmala/China-2004-bmala.jpg) |
China |
calendar year |
calendar year |
![Christmas Island](/flagi/bmala/Christmas Island-2004-bmala.jpg) |
Christmas Island |
1 July - 30 June |
1 July - 30 June |
![Cocos (Keeling) Islands](/flagi/bmala/Cocos (Keeling) Islands-2004-bmala.jpg) |
Cocos (Keeling) Islands |
1 July - 30 June |
1 July - 30 June |
![Colombia](/flagi/bmala/Colombia-2004-bmala.jpg) |
Colombia |
calendar year |
calendar year |
![Comoros](/flagi/bmala/Comoros-2004-bmala.jpg) |
Comoros |
calendar year |
calendar year |
![Congo, Democratic Republic of the](/flagi/bmala/Congo, Democratic Republic of the-2004-bmala.jpg) |
Congo, Democratic Republic of the |
calendar year |
calendar year |
![Congo, Republic of the](/flagi/bmala/Congo, Republic of the-2004-bmala.jpg) |
Congo, Republic of the |
calendar year |
calendar year |
![Cook Islands](/flagi/bmala/Cook Islands-2004-bmala.jpg) |
Cook Islands |
1 April - 31 March |
1 April - 31 March |
![Costa Rica](/flagi/bmala/Costa Rica-2004-bmala.jpg) |
Costa Rica |
calendar year |
calendar year |
![Cote d'Ivoire](/flagi/bmala/bmala.jpg) |
Cote d'Ivoire |
calendar year |
calendar year |
![Croatia](/flagi/bmala/Croatia-2004-bmala.jpg) |
Croatia |
calendar year |
calendar year |
![Cuba](/flagi/bmala/Cuba-2004-bmala.jpg) |
Cuba |
calendar year |
calendar year |
![Cyprus](/flagi/bmala/Cyprus-2004-bmala.jpg) |
Cyprus |
calendar year |
calendar year |
![Czech Republic](/flagi/bmala/Czech Republic-2004-bmala.jpg) |
Czech Republic |
calendar year |
calendar year |
![Denmark](/flagi/bmala/Denmark-2004-bmala.jpg) |
Denmark |
calendar year |
calendar year |
![Djibouti](/flagi/bmala/Djibouti-2004-bmala.jpg) |
Djibouti |
calendar year |
calendar year |
![Dominica](/flagi/bmala/Dominica-2004-bmala.jpg) |
Dominica |
1 July - 30 June |
1 July - 30 June |
![Dominican Republic](/flagi/bmala/Dominican Republic-2004-bmala.jpg) |
Dominican Republic |
calendar year |
calendar year |
![East Timor](/flagi/bmala/East Timor-2004-bmala.jpg) |
East Timor |
1 July - 30 June |
1 July - 30 June |
![Ecuador](/flagi/bmala/Ecuador-2004-bmala.jpg) |
Ecuador |
calendar year |
calendar year |
![Egypt](/flagi/bmala/Egypt-2004-bmala.jpg) |
Egypt |
1 July - 30 June |
1 July - 30 June |
![El Salvador](/flagi/bmala/El Salvador-2004-bmala.jpg) |
El Salvador |
calendar year |
calendar year |
![Equatorial Guinea](/flagi/bmala/Equatorial Guinea-2004-bmala.jpg) |
Equatorial Guinea |
1 January - 31 December |
1 January - 31 December |
![Eritrea](/flagi/bmala/Eritrea-2004-bmala.jpg) |
Eritrea |
calendar year |
calendar year |
![Estonia](/flagi/bmala/Estonia-2004-bmala.jpg) |
Estonia |
calendar year |
calendar year |
![Ethiopia](/flagi/bmala/Ethiopia-2004-bmala.jpg) |
Ethiopia |
8 July - 7 July |
8 July - 7 July |
![European Union](/flagi/bmala/European Union-2004-bmala.jpg) |
European Union |
NA |
- |
![Falkland Islands (Islas Malvinas)](/flagi/bmala/Falkland Islands (Islas Malvinas)-2004-bmala.jpg) |
Falkland Islands (Islas Malvinas) |
1 April - 31 March |
1 April - 31 March |
![Faroe Islands](/flagi/bmala/Faroe Islands-2004-bmala.jpg) |
Faroe Islands |
calendar year |
calendar year |
![Fiji](/flagi/bmala/Fiji-2004-bmala.jpg) |
Fiji |
calendar year |
calendar year |
![Finland](/flagi/bmala/Finland-2004-bmala.jpg) |
Finland |
calendar year |
calendar year |
![France](/flagi/bmala/France-2004-bmala.jpg) |
France |
calendar year |
calendar year |
![French Guiana](/flagi/bmala/French Guiana-2004-bmala.jpg) |
French Guiana |
calendar year |
calendar year |
![French Polynesia](/flagi/bmala/French Polynesia-2004-bmala.jpg) |
French Polynesia |
calendar year |
calendar year |
![Gabon](/flagi/bmala/Gabon-2004-bmala.jpg) |
Gabon |
calendar year |
calendar year |
![Gambia, The](/flagi/bmala/Gambia, The-2004-bmala.jpg) |
Gambia, The |
calendar year |
calendar year |
![Gaza Strip](/flagi/bmala/bmala.jpg) |
Gaza Strip |
calendar year |
calendar year |
![Georgia](/flagi/bmala/Georgia-2004-bmala.jpg) |
Georgia |
calendar year |
calendar year |
![Germany](/flagi/bmala/Germany-2004-bmala.jpg) |
Germany |
calendar year |
calendar year |
![Ghana](/flagi/bmala/Ghana-2004-bmala.jpg) |
Ghana |
calendar year |
calendar year |
![Gibraltar](/flagi/bmala/Gibraltar-2004-bmala.jpg) |
Gibraltar |
1 July - 30 June |
1 July - 30 June |
![Greece](/flagi/bmala/Greece-2004-bmala.jpg) |
Greece |
calendar year |
calendar year |
![Greenland](/flagi/bmala/Greenland-2004-bmala.jpg) |
Greenland |
calendar year |
calendar year |
![Grenada](/flagi/bmala/Grenada-2004-bmala.jpg) |
Grenada |
calendar year |
calendar year |
![Guadeloupe](/flagi/bmala/Guadeloupe-2004-bmala.jpg) |
Guadeloupe |
calendar year |
calendar year |
![Guam](/flagi/bmala/Guam-2004-bmala.jpg) |
Guam |
1 October - 30 September |
1 October - 30 September |
![Guatemala](/flagi/bmala/Guatemala-2004-bmala.jpg) |
Guatemala |
calendar year |
calendar year |
![Guernsey](/flagi/bmala/Guernsey-2004-bmala.jpg) |
Guernsey |
calendar year |
calendar year |
![Guinea](/flagi/bmala/Guinea-2004-bmala.jpg) |
Guinea |
calendar year |
calendar year |
![Guinea-Bissau](/flagi/bmala/Guinea-Bissau-2004-bmala.jpg) |
Guinea-Bissau |
calendar year |
calendar year |
![Guyana](/flagi/bmala/Guyana-2004-bmala.jpg) |
Guyana |
calendar year |
calendar year |
![Haiti](/flagi/bmala/Haiti-2004-bmala.jpg) |
Haiti |
1 October - 30 September |
1 October - 30 September |
![Holy See (Vatican City)](/flagi/bmala/Holy See (Vatican City)-2004-bmala.jpg) |
Holy See (Vatican City) |
calendar year |
calendar year |
![Honduras](/flagi/bmala/Honduras-2004-bmala.jpg) |
Honduras |
calendar year |
calendar year |
![Hong Kong](/flagi/bmala/Hong Kong-2004-bmala.jpg) |
Hong Kong |
1 April - 31 March |
1 April - 31 March |
![Hungary](/flagi/bmala/Hungary-2004-bmala.jpg) |
Hungary |
calendar year |
calendar year |
![Iceland](/flagi/bmala/Iceland-2004-bmala.jpg) |
Iceland |
calendar year |
calendar year |
![India](/flagi/bmala/India-2004-bmala.jpg) |
India |
1 April - 31 March |
1 April - 31 March |
![Indonesia](/flagi/bmala/Indonesia-2004-bmala.jpg) |
Indonesia |
calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year |
calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year |
![Iran](/flagi/bmala/Iran-2004-bmala.jpg) |
Iran |
21 March - 20 March |
21 March - 20 March |
![Iraq](/flagi/bmala/Iraq-2004-bmala.jpg) |
Iraq |
calendar year |
calendar year |
![Ireland](/flagi/bmala/Ireland-2004-bmala.jpg) |
Ireland |
calendar year |
calendar year |
![Isle of Man](/flagi/bmala/Isle of Man-2007-bmala.jpg) |
Isle of Man |
1 April - 31 March |
1 April - 31 March |
![Israel](/flagi/bmala/Israel-2004-bmala.jpg) |
Israel |
calendar year |
calendar year |
![Italy](/flagi/bmala/Italy-2004-bmala.jpg) |
Italy |
calendar year |
calendar year |
![Jamaica](/flagi/bmala/Jamaica-2004-bmala.jpg) |
Jamaica |
1 April - 31 March |
1 April - 31 March |
![Japan](/flagi/bmala/Japan-2004-bmala.jpg) |
Japan |
1 April - 31 March |
1 April - 31 March |
![Jersey](/flagi/bmala/Jersey-2004-bmala.jpg) |
Jersey |
1 April - 31 March |
1 April - 31 March |
![Jordan](/flagi/bmala/Jordan-2004-bmala.jpg) |
Jordan |
calendar year |
calendar year |
![Kazakhstan](/flagi/bmala/Kazakhstan-2004-bmala.jpg) |
Kazakhstan |
calendar year |
calendar year |
![Kenya](/flagi/bmala/Kenya-2004-bmala.jpg) |
Kenya |
1 July - 30 June |
1 July - 30 June |
![Kiribati](/flagi/bmala/Kiribati-2004-bmala.jpg) |
Kiribati |
NA |
NA |
![Korea, North](/flagi/bmala/Korea, North-2004-bmala.jpg) |
Korea, North |
calendar year |
calendar year |
![Korea, South](/flagi/bmala/Korea, South-2004-bmala.jpg) |
Korea, South |
calendar year |
calendar year |
![Kuwait](/flagi/bmala/Kuwait-2004-bmala.jpg) |
Kuwait |
1 April - 31 March |
1 April - 31 March |
![Kyrgyzstan](/flagi/bmala/Kyrgyzstan-2004-bmala.jpg) |
Kyrgyzstan |
calendar year |
calendar year |
![Laos](/flagi/bmala/Laos-2004-bmala.jpg) |
Laos |
1 October - 30 September |
1 October - 30 September |
![Latvia](/flagi/bmala/Latvia-2004-bmala.jpg) |
Latvia |
calendar year |
calendar year |
![Lebanon](/flagi/bmala/Lebanon-2004-bmala.jpg) |
Lebanon |
calendar year |
calendar year |
![Lesotho](/flagi/bmala/Lesotho-2004-bmala.jpg) |
Lesotho |
1 April - 31 March |
1 April - 31 March |
![Liberia](/flagi/bmala/Liberia-2004-bmala.jpg) |
Liberia |
calendar year |
calendar year |
![Libya](/flagi/bmala/Libya-2004-bmala.jpg) |
Libya |
calendar year |
calendar year |
![Liechtenstein](/flagi/bmala/Liechtenstein-2004-bmala.jpg) |
Liechtenstein |
calendar year |
calendar year |
![Lithuania](/flagi/bmala/Lithuania-2004-bmala.jpg) |
Lithuania |
calendar year |
calendar year |
![Luxembourg](/flagi/bmala/Luxembourg-2004-bmala.jpg) |
Luxembourg |
calendar year |
calendar year |
![Macau](/flagi/bmala/Macau-2004-bmala.jpg) |
Macau |
calendar year |
calendar year |
![Macedonia](/flagi/bmala/Macedonia-2004-bmala.jpg) |
Macedonia |
calendar year |
- |
![Macedonia, The Former Yugoslav Republic of](/flagi/bmala/Macedonia, The Former Yugoslav Republic of-2003-bmala.jpg) |
Macedonia, The Former Yugoslav Republic of |
- |
calendar year |
![Madagascar](/flagi/bmala/Madagascar-2004-bmala.jpg) |
Madagascar |
calendar year |
calendar year |
![Malawi](/flagi/bmala/Malawi-2004-bmala.jpg) |
Malawi |
1 July - 30 June |
1 July - 30 June |
![Malaysia](/flagi/bmala/Malaysia-2004-bmala.jpg) |
Malaysia |
calendar year |
calendar year |
![Maldives](/flagi/bmala/Maldives-2004-bmala.jpg) |
Maldives |
calendar year |
calendar year |
![Mali](/flagi/bmala/Mali-2004-bmala.jpg) |
Mali |
calendar year |
calendar year |
![Malta](/flagi/bmala/Malta-2004-bmala.jpg) |
Malta |
1 April - 31 March |
1 April - 31 March |
![Marshall Islands](/flagi/bmala/Marshall Islands-2004-bmala.jpg) |
Marshall Islands |
1 October - 30 September |
1 October - 30 September |
![Martinique](/flagi/bmala/Martinique-2004-bmala.jpg) |
Martinique |
calendar year |
calendar year |
![Mauritania](/flagi/bmala/Mauritania-2004-bmala.jpg) |
Mauritania |
calendar year |
calendar year |
![Mauritius](/flagi/bmala/Mauritius-2004-bmala.jpg) |
Mauritius |
1 July - 30 June |
1 July - 30 June |
![Mayotte](/flagi/bmala/Mayotte-2004-bmala.jpg) |
Mayotte |
calendar year |
calendar year |
![Mexico](/flagi/bmala/Mexico-2004-bmala.jpg) |
Mexico |
calendar year |
calendar year |
![Micronesia, Federated States of](/flagi/bmala/Micronesia, Federated States of-2004-bmala.jpg) |
Micronesia, Federated States of |
1 October - 30 September |
1 October - 30 September |
![Moldova](/flagi/bmala/Moldova-2004-bmala.jpg) |
Moldova |
calendar year |
calendar year |
![Monaco](/flagi/bmala/Monaco-2004-bmala.jpg) |
Monaco |
calendar year |
calendar year |
![Mongolia](/flagi/bmala/Mongolia-2004-bmala.jpg) |
Mongolia |
calendar year |
calendar year |
![Montserrat](/flagi/bmala/Montserrat-2004-bmala.jpg) |
Montserrat |
1 April - 31 March |
1 April - 31 March |
![Morocco](/flagi/bmala/Morocco-2004-bmala.jpg) |
Morocco |
calendar year |
calendar year |
![Mozambique](/flagi/bmala/Mozambique-2004-bmala.jpg) |
Mozambique |
calendar year |
calendar year |
![Namibia](/flagi/bmala/Namibia-2004-bmala.jpg) |
Namibia |
1 April - 31 March |
1 April - 31 March |
![Nauru](/flagi/bmala/Nauru-2004-bmala.jpg) |
Nauru |
1 July - 30 June |
1 July - 30 June |
![Nepal](/flagi/bmala/Nepal-2004-bmala.jpg) |
Nepal |
16 July - 15 July |
16 July - 15 July |
![Netherlands](/flagi/bmala/Netherlands-2004-bmala.jpg) |
Netherlands |
calendar year |
calendar year |
![Netherlands Antilles](/flagi/bmala/Netherlands Antilles-2004-bmala.jpg) |
Netherlands Antilles |
calendar year |
calendar year |
![New Caledonia](/flagi/bmala/New Caledonia-2004-bmala.jpg) |
New Caledonia |
calendar year |
calendar year |
![New Zealand](/flagi/bmala/New Zealand-2004-bmala.jpg) |
New Zealand |
1 July - 30 June |
1 July - 30 June |
![Nicaragua](/flagi/bmala/Nicaragua-2004-bmala.jpg) |
Nicaragua |
calendar year |
calendar year |
![Niger](/flagi/bmala/Niger-2004-bmala.jpg) |
Niger |
calendar year |
calendar year |
![Nigeria](/flagi/bmala/Nigeria-2004-bmala.jpg) |
Nigeria |
calendar year |
calendar year |
![Niue](/flagi/bmala/Niue-2004-bmala.jpg) |
Niue |
1 April - 31 March |
1 April - 31 March |
![Norfolk Island](/flagi/bmala/Norfolk Island-2004-bmala.jpg) |
Norfolk Island |
1 July - 30 June |
1 July - 30 June |
![Northern Mariana Islands](/flagi/bmala/Northern Mariana Islands-2004-bmala.jpg) |
Northern Mariana Islands |
1 October - 30 September |
1 October - 30 September |
![Norway](/flagi/bmala/Norway-2004-bmala.jpg) |
Norway |
calendar year |
calendar year |
![Oman](/flagi/bmala/Oman-2004-bmala.jpg) |
Oman |
calendar year |
calendar year |
![Pakistan](/flagi/bmala/Pakistan-2004-bmala.jpg) |
Pakistan |
1 July - 30 June |
1 July - 30 June |
![Palau](/flagi/bmala/Palau-2004-bmala.jpg) |
Palau |
1 October - 30 September |
1 October - 30 September |
![Panama](/flagi/bmala/Panama-2004-bmala.jpg) |
Panama |
calendar year |
calendar year |
![Papua New Guinea](/flagi/bmala/Papua New Guinea-2004-bmala.jpg) |
Papua New Guinea |
calendar year |
calendar year |
![Paraguay](/flagi/bmala/Paraguay-2004-bmala.jpg) |
Paraguay |
calendar year |
calendar year |
![Peru](/flagi/bmala/Peru-2004-bmala.jpg) |
Peru |
calendar year |
calendar year |
![Philippines](/flagi/bmala/Philippines-2004-bmala.jpg) |
Philippines |
calendar year |
calendar year |
![Pitcairn Islands](/flagi/bmala/Pitcairn Islands-2004-bmala.jpg) |
Pitcairn Islands |
1 April - 31 March |
1 April - 31 March |
![Poland](/flagi/bmala/Poland-2004-bmala.jpg) |
Poland |
calendar year |
calendar year |
![Portugal](/flagi/bmala/Portugal-2004-bmala.jpg) |
Portugal |
calendar year |
calendar year |
![Puerto Rico](/flagi/bmala/Puerto Rico-2004-bmala.jpg) |
Puerto Rico |
1 July - 30 June |
1 July - 30 June |
![Qatar](/flagi/bmala/Qatar-2004-bmala.jpg) |
Qatar |
1 April - 31 March |
1 April - 31 March |
![Reunion](/flagi/bmala/Reunion-2004-bmala.jpg) |
Reunion |
calendar year |
calendar year |
![Romania](/flagi/bmala/Romania-2004-bmala.jpg) |
Romania |
calendar year |
calendar year |
![Russia](/flagi/bmala/Russia-2004-bmala.jpg) |
Russia |
calendar year |
calendar year |
![Rwanda](/flagi/bmala/Rwanda-2004-bmala.jpg) |
Rwanda |
calendar year |
calendar year |
![Saint Helena](/flagi/bmala/Saint Helena-2004-bmala.jpg) |
Saint Helena |
1 April - 31 March |
1 April - 31 March |
![Saint Kitts and Nevis](/flagi/bmala/Saint Kitts and Nevis-2004-bmala.jpg) |
Saint Kitts and Nevis |
calendar year |
calendar year |
![Saint Lucia](/flagi/bmala/Saint Lucia-2004-bmala.jpg) |
Saint Lucia |
1 April - 31 March |
1 April - 31 March |
![Saint Pierre and Miquelon](/flagi/bmala/Saint Pierre and Miquelon-2004-bmala.jpg) |
Saint Pierre and Miquelon |
calendar year |
calendar year |
![Saint Vincent and the Grenadines](/flagi/bmala/Saint Vincent and the Grenadines-2004-bmala.jpg) |
Saint Vincent and the Grenadines |
calendar year |
calendar year |
![Samoa](/flagi/bmala/Samoa-2004-bmala.jpg) |
Samoa |
June 1 - May 31 |
June 1 - May 31 |
![San Marino](/flagi/bmala/San Marino-2004-bmala.jpg) |
San Marino |
calendar year |
calendar year |
![Sao Tome and Principe](/flagi/bmala/Sao Tome and Principe-2004-bmala.jpg) |
Sao Tome and Principe |
calendar year |
calendar year |
![Saudi Arabia](/flagi/bmala/Saudi Arabia-2004-bmala.jpg) |
Saudi Arabia |
calendar year |
calendar year |
![Senegal](/flagi/bmala/Senegal-2004-bmala.jpg) |
Senegal |
calendar year |
calendar year |
![Serbia and Montenegro](/flagi/bmala/Serbia and Montenegro-2004-bmala.jpg) |
Serbia and Montenegro |
calendar year |
calendar year |
![Seychelles](/flagi/bmala/Seychelles-2004-bmala.jpg) |
Seychelles |
calendar year |
calendar year |
![Sierra Leone](/flagi/bmala/Sierra Leone-2004-bmala.jpg) |
Sierra Leone |
calendar year |
calendar year |
![Singapore](/flagi/bmala/Singapore-2004-bmala.jpg) |
Singapore |
1 April - 31 March |
1 April - 31 March |
![Slovakia](/flagi/bmala/Slovakia-2004-bmala.jpg) |
Slovakia |
calendar year |
calendar year |
![Slovenia](/flagi/bmala/Slovenia-2004-bmala.jpg) |
Slovenia |
calendar year |
calendar year |
![Solomon Islands](/flagi/bmala/Solomon Islands-2004-bmala.jpg) |
Solomon Islands |
calendar year |
calendar year |
![Somalia](/flagi/bmala/Somalia-2004-bmala.jpg) |
Somalia |
NA |
NA |
![South Africa](/flagi/bmala/South Africa-2004-bmala.jpg) |
South Africa |
1 April - 31 March |
1 April - 31 March |
![Spain](/flagi/bmala/Spain-2004-bmala.jpg) |
Spain |
calendar year |
calendar year |
![Sri Lanka](/flagi/bmala/Sri Lanka-2004-bmala.jpg) |
Sri Lanka |
calendar year |
calendar year |
![Sudan](/flagi/bmala/Sudan-2004-bmala.jpg) |
Sudan |
calendar year |
calendar year |
![Suriname](/flagi/bmala/Suriname-2004-bmala.jpg) |
Suriname |
calendar year |
calendar year |
![Swaziland](/flagi/bmala/Swaziland-2004-bmala.jpg) |
Swaziland |
1 April - 31 March |
1 April - 31 March |
![Sweden](/flagi/bmala/Sweden-2004-bmala.jpg) |
Sweden |
calendar year |
calendar year |
![Switzerland](/flagi/bmala/Switzerland-2004-bmala.jpg) |
Switzerland |
calendar year |
calendar year |
![Syria](/flagi/bmala/Syria-2004-bmala.jpg) |
Syria |
calendar year |
calendar year |
![Taiwan](/flagi/bmala/Taiwan-2004-bmala.jpg) |
Taiwan |
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) |
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) |
![Tajikistan](/flagi/bmala/Tajikistan-2004-bmala.jpg) |
Tajikistan |
calendar year |
calendar year |
![Tanzania](/flagi/bmala/Tanzania-2004-bmala.jpg) |
Tanzania |
1 July - 30 June |
1 July - 30 June |
![Thailand](/flagi/bmala/Thailand-2004-bmala.jpg) |
Thailand |
1 October - 30 September |
1 October - 30 September |
![Togo](/flagi/bmala/Togo-2004-bmala.jpg) |
Togo |
calendar year |
calendar year |
![Tokelau](/flagi/bmala/Tokelau-2004-bmala.jpg) |
Tokelau |
1 April - 31 March |
1 April - 31 March |
![Tonga](/flagi/bmala/Tonga-2004-bmala.jpg) |
Tonga |
1 July - 30 June |
1 July - 30 June |
![Trinidad and Tobago](/flagi/bmala/Trinidad and Tobago-2004-bmala.jpg) |
Trinidad and Tobago |
1 October - 30 September |
1 October - 30 September |
![Tunisia](/flagi/bmala/Tunisia-2004-bmala.jpg) |
Tunisia |
calendar year |
calendar year |
![Turkey](/flagi/bmala/Turkey-2004-bmala.jpg) |
Turkey |
calendar year |
calendar year |
![Turkmenistan](/flagi/bmala/Turkmenistan-2004-bmala.jpg) |
Turkmenistan |
calendar year |
calendar year |
![Turks and Caicos Islands](/flagi/bmala/Turks and Caicos Islands-2004-bmala.jpg) |
Turks and Caicos Islands |
calendar year |
calendar year |
![Tuvalu](/flagi/bmala/Tuvalu-2004-bmala.jpg) |
Tuvalu |
calendar year |
calendar year |
![Uganda](/flagi/bmala/Uganda-2004-bmala.jpg) |
Uganda |
1 July - 30 June |
1 July - 30 June |
![Ukraine](/flagi/bmala/Ukraine-2004-bmala.jpg) |
Ukraine |
calendar year |
calendar year |
![United Arab Emirates](/flagi/bmala/United Arab Emirates-2004-bmala.jpg) |
United Arab Emirates |
calendar year |
calendar year |
![United Kingdom](/flagi/bmala/United Kingdom-2004-bmala.jpg) |
United Kingdom |
6 April - 5 April |
1 April - 31 March |
![United States](/flagi/bmala/United States-2004-bmala.jpg) |
United States |
1 October - 30 September |
1 October - 30 September |
![Uruguay](/flagi/bmala/Uruguay-2004-bmala.jpg) |
Uruguay |
calendar year |
calendar year |
![Uzbekistan](/flagi/bmala/Uzbekistan-2004-bmala.jpg) |
Uzbekistan |
calendar year |
calendar year |
![Vanuatu](/flagi/bmala/Vanuatu-2004-bmala.jpg) |
Vanuatu |
calendar year |
calendar year |
![Venezuela](/flagi/bmala/Venezuela-2004-bmala.jpg) |
Venezuela |
calendar year |
calendar year |
![Vietnam](/flagi/bmala/Vietnam-2004-bmala.jpg) |
Vietnam |
calendar year |
calendar year |
![Virgin Islands](/flagi/bmala/Virgin Islands-2004-bmala.jpg) |
Virgin Islands |
1 October - 30 September |
1 October - 30 September |
![Wallis and Futuna](/flagi/bmala/Wallis and Futuna-2004-bmala.jpg) |
Wallis and Futuna |
calendar year |
calendar year |
![West Bank](/flagi/bmala/bmala.jpg) |
West Bank |
calendar year (since 1 January 1992) |
calendar year (since 1 January 1992) |
![Western Sahara](/flagi/bmala/bmala.jpg) |
Western Sahara |
calendar year |
calendar year |
![Yemen](/flagi/bmala/Yemen-2004-bmala.jpg) |
Yemen |
calendar year |
calendar year |
![Zambia](/flagi/bmala/Zambia-2004-bmala.jpg) |
Zambia |
calendar year |
calendar year |
![Zimbabwe](/flagi/bmala/Zimbabwe-2004-bmala.jpg) |
Zimbabwe |
1 January - 31 December |
1 January - 31 December |