(2) The
"reporting period" for financial statements or a statement of key financial
information prepared under this Division is--
(a) the period that commences on
the date of registration of the strata plan and ends on a date that is not
earlier than 2 months before the date of the first annual general meeting, and
(b) each period that commences on the date up to which those statements were
last prepared under this Division and ends on a date that is not earlier than
2 months before the next succeeding annual general meeting.