Arthashastra

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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