द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
يتكوّن السَّمْفَتْسَرا (saṃvatsara: السنة) من أيانَين (ayana: نصفَي سنة).
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.