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Compare Fiscal year (2005) - Fiscal year (2006)

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		Fiscal year (2005)	Fiscal year (2006)
	Equatorial Guinea	1 January - 31 December	calendar year
	Malta	1 April - 31 March	calendar year
	Montenegro	-	calendar year
	Serbia and Montenegro	calendar year	-
	West Bank	calendar year (since 1 January 1992)	calendar year

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