{'rm': 'La bilantscha ed il quint economic pon vegnir preschentads en furma da conto u en furma graduada. Posiziuns che n’han nagina valur u mo ina valur irrelevanta na ston betg vegnir enumeradas separadamain.', 'en': 'The balance sheet and the profit and loss account may be presented in account or in report form. Items that have no or a negligible value need not be shown separately.'}