Financial year since the date of 1 January-December 31 of the year. "B" Division has a duty to report the condition of movement, "the party" at the most, before March 31 of the following year.
The financial year of the date of 01 January - 31 December of the "B" have a duty to report the movements of the financial year to the "A" at the latest before 31 March of the following year.
Financial year counting from the date of 01 January - 31 December of the year, the "B" is the motion of the financial year. "". At the latest the day before 31 March of a year later.