{'rm': 'Sch’i resta in surpli suenter la deducziun dals debits cuminaivels, suenter la cumpensaziun da las expensas e da las anticipaziuns als singuls societaris e suenter la restituziun dals imports da facultad, sto quest surpli vegnir repartì tranter ils societaris sco gudogn.', 'en': 'Where a surplus remains after satisfaction of partnership debts, reimbursement of the expenses incurred and advances made by each partner and return of the value of contributions, it is divided as profit among the partners.'}