{'rm': 'Reservas facultativas dal gudogn dastgan vegnir furmadas mo, sche la prosperitad duraivla da l’interpresa giustifitgescha quai e sch’ils interess da tut ils acziunaris vegnan resguardads.', 'en': 'Voluntary retained earnings may only be formed if justified in order to ensure the long-term prosperity of the undertaking, taking account of the interests of all the shareholders.'}