Fiscal year (2004) | Fiscal year (2006) | ||
Equatorial Guinea | 1 January - 31 December | calendar year | |
Malta | 1 April - 31 March | calendar year | |
Montenegro | - | calendar year | |
Saudi Arabia | calendar year | 1 March - 28 February | |
Serbia and Montenegro | calendar year | - | |
West Bank | calendar year (since 1 January 1992) | calendar year | |
Zimbabwe | 1 January - 31 December | calendar year |