द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
Ein saṃvatsara (Jahr) besteht aus zwei ayanas (Halbjahren).
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.