The moment a new year starts is in fact the interval between an end and a beginning: the end of one year and the beginning of a new year.
Lokacin sauyi da shigowar sabuwar shekara, a hakikanin gaskiya, wani kan iyaka ne tsakanin karshen wani waje da kuma mafarin wani waje; wato karshen shekarar da ta gabata da kuma mafarin sabuwar shekara.