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The term "covered fiscal year" as used in this Act means the period for which the consolidated financial statements, etc. prescribed in item (i) of Article 82 (Definitions) are prepared by the ultimate parent entity, etc. prescribed in item (x) of that Article of a multinational enterprise group, etc. prescribed in item (iii) of that Article.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.