{'rm': 'Per las uniuns ch’èn obligadas da sa laschar inscriver en il register da commerzi, èn las disposiziuns dal dretg d’aczias davart l’insolvenza smanatschanta e davart la surdebitaziun sco er davart la revalitaziun da bains immobigliars e da participaziuns applitgablas analogamain.', 'en': 'For associations that require to be entered in the commercial register, the provisions of company law on imminent insolvency and on overindebtedness and on the revaluation of land, buildings and equity participations apply accordingly.'}