Is Nico confused about Latin? Si

• Accountant's "closing time"
• Time to close the books
• December 31
• Occurring on 12/31
• Kind of sale or statement
• December 31
• Late December
• Kind of statement an accountant may make?
• Like some auto clearance sales

Wiktionary Word definitions in Wiktionary
n. The end of a year, especially a financial year.