संजातादायव्ययविशुद्धा नीवी प्राप्ता चानुवृत्ता च ॥ कZ_०२.६.२७ ॥
saṃjātādāyavyayaviśuddhā nīvī prāptā cānuvṛttā ca
Nīvī (la reserva/capital de trabajo del tesoro) es lo que queda depurado (neto) después de contabilizar ingresos y gastos; es tanto realizado como trasladado (carried forward).
It must be actually realized in accounts (not merely projected) and then rolled forward as a continuing reserve for future operations.