Sutra 13

Devanagari script

करणीयं सिद्धं शेषमायव्ययौ नीवी च ॥ कZ_०२.६.१३ ॥

Transliteration

karaṇīyaṃ siddhaṃ śeṣam āya-vyayau nīvī ca

Translation

Os itens a serem registrados são: o que ainda deve ser feito (pendente), o que foi realizado (concluído), o saldo/resíduo, receitas e despesas, e o fundo de caixa/capital de giro (nīvī).

Word by Word

• करणीयम्: (what is) to be done; the task to be carried out
• Type: Noun (gerundive/adjectival)
• Root: √कृ
• Form: कृदन्त (णीयत्/अनीयर्-अर्थे), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘to be done/that which should be done’

• सिद्धम्: accomplished; completed; made ready
• Type: Noun/Adjective (past passive participle used adjectivally)
• Root: √सिध्
• Form: कृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘accomplished/ready/established’

• शेषम्: the remainder; what is left over
• Type: Noun/Adjective
• Root: √शिष् (शेष)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘remaining/residual’

• आयव्ययौ: income and expenditure
• Type: Noun (dual)
• Root: आय; व्यय
• Form: द्वन्द्व-समास (आय + व्यय); पुंलिङ्ग, द्विवचन, प्रथमा/द्वितीया; ‘income and expenditure’ as a pair

• नीवी: reserve fund; standing balance; capital kept in reserve
• Type: Noun
• Root: नीवी
• Form: स्त्रीलिङ्ग, एकवचन, प्रथमा; ‘reserve/stock; capital kept aside’ (context-dependent)

• च: and
• Type: Particle
• Root: च
• Form: अव्यय; समुच्चयार्थक

Entities Mentioned

• treasury
• accountants (implicit)

More Details

FAQs

What is the governance value of separating 'pending' (karaṇīya) and 'completed' (siddha)?

It creates accountability for unfinished obligations and prevents falsely reporting planned items as achieved.

What does nīvī correspond to in modern public finance terms?

A cash reserve/operational float to ensure continuity of payments and routine administration.