(1) For the purposes of section 162A, the period to be reported on in the first annual report published after the commencement of that section begins with the commencement of that section and ends with the end of the financial year or other period ordinarily the subject of the report.
(2) For the purposes of section 163, the period to be reported on in the first annual report published after the commencement of that section begins with the commencement of that section and ends with the end of the financial year or other period ordinarily the subject of the report.