{'rm': 'Sco debits a curta vista ston vegnir bilantschads ils debits ch’èn probablamain da pajar entaifer 1 onn a partir dal di da referenza da la bilantscha u entaifer il ciclus da fatschentas normal. Sco debits a lunga vista ston vegnir bilantschads tut ils auters debits.', 'en': 'Liabilities must be entered on the balance sheet as current liabilities if they are expected to fall due for payment within one year of the balance sheet date or within the normal operating cycle. All other liabilities must be entered on the balance sheet as long-term liabilities.'}