| Fiscal year (2005) | Fiscal year (2003) | ||
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				European Union | NA | - | 
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				Macedonia | calendar year | - | 
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				Macedonia, The Former Yugoslav Republic of | - | calendar year | 
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				Saudi Arabia | 1 March - 28 February | calendar year | 
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				United Kingdom | 6 April - 5 April | 1 April - 31 March | 
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				Zimbabwe | calendar year | 1 January - 31 December |