द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
সংবৎসৰ (বছৰ) দুটা অয়ন (অৰ্ধবৰ্ষ)ৰে গঠিত।
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.