Sutra 27
Devanagari script
संजातादायव्ययविशुद्धा नीवी प्राप्ता चानुवृत्ता च ॥ कZ_०२.६.२७ ॥
Transliteration
saṃjātādāyavyayaviśuddhā nīvī prāptā cānuvṛttā ca
Translation
ਆਮਦਨ-ਖਰਚ ਦਾ ਹਿਸਾਬ ਕਰਨ ਤੋਂ ਬਾਅਦ ਜੋ ਸ਼ੁੱਧ ਬਚਤ ਰਹਿ ਜਾਵੇ, ਉਹੀ ਨੀਵੀ (ਖ਼ਜ਼ਾਨੇ ਦੀ ਰਾਖਵੀਂ/ਕਾਰਜਸ਼ੀਲ ਪੂੰਜੀ) ਹੈ; ਇਹ ਪ੍ਰਾਪਤ ਵੀ ਹੁੰਦੀ ਹੈ ਅਤੇ ਅੱਗੇ ਲਈ ਲਿਜਾਈ/ਚਲਾਈ ਵੀ ਜਾਂਦੀ ਹੈ।
Word by Word
संजाताarisen/produced (i.e., generated)
संजाता:
TypeParticiple/Adjective
Root√जन्
Formस्त्रीलिङ्ग; प्रथमा एकवचन; क्त-प्रत्ययान्त (जात) उपसर्ग ‘सम्’ सहित; ‘नीवी’ इत्यस्य विशेषणम्
आदायhaving taken/collected
आदाय:
TypeGerund (Absolutive)
Root√दा (आ-√दा)
Formक्त्वा-प्रत्ययान्त अव्यय (ल्यप्); क्रियाविशेषणम्—‘having taken/collected’
व्ययविशुद्धाcleared/purified with respect to expenditure (i.e., after expenses duly accounted)
व्ययविशुद्धा:
TypeAdjective (compound)
Rootविशुद्ध (√शुध्)
Formस्त्रीलिङ्ग; प्रथमा एकवचन; ‘व्यय-विशुद्धा’ = व्ययेन/व्ययस्य विशुद्धा; ‘नीवी’ इत्यस्य विशेषणम्
नीवीreserve fund / working capital
नीवी:
TypeNoun
Rootनीवी
Formस्त्रीलिङ्ग; प्रथमा एकवचन
प्राप्ताobtained/realized
प्राप्ता:
TypeParticiple/Adjective
Root√आप् (प्र-√आप्)
Formस्त्रीलिङ्ग; प्रथमा एकवचन; क्त-प्रत्ययान्त; ‘नीवी’ इत्यस्य विशेषणम्
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
अनुवृत्ताcontinued/kept in operation (maintained in continuity)
अनुवृत्ता:
TypeParticiple/Adjective
Root√वृत् (अनु-√वृत्)
Formस्त्रीलिङ्ग; प्रथमा एकवचन; क्त-प्रत्ययान्त; ‘नीवी’ इत्यस्य विशेषणम्
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
Entities Mentioned
N
nīvīĀ
āyaV
vyayaFAQs
It must be actually realized in accounts (not merely projected) and then rolled forward as a continuing reserve for future operations.