Assertion: new fiscal year | /r/CapableOf | commence with the end of the old fiscal year
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Source sentences:
text: Since the change in the Company’s year end is from the last day of the month to a 52-53 week fiscal year commencing within seven days of the month end last reported, and the new fiscal year will commence with the end of the old fiscal year, the change is not deemed a change in fiscal year for purposes of reporting subject to Rule 13a-10 or 15d-10; hence, a transition report is not required to be filed on Form 10-K for the year ending December 28, 2014 or the first interim report of fiscal 2014 for the quarter ending March 30, 2014.