Arthashastra
परम सांवत्सरिकः पर प्रचार संक्रान्तो वा पर्युषितः ॥
Whatever has been brought forward from year before last, whatever is in the hands of others, and whatever has changed hands is termed last balance (puryushita).
english translation
parama sAMvatsarikaH para pracAra saMkrAnto vA paryuSitaH ॥
hk transliteration by Sanscript