द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
Un saṃvatsara (année) se compose de deux ayanas (deux demi-années).
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.