द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
Saṃvatsara (tahun) terdiri dari dua ayana (setengah tahun).
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.