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