{'rm': 'Las disposiziuns concernent la midada dals 16 da december 2005 davart la contabilitad e davart il post da revisiun valan a partir da l’emprim onn che cumenza cun l’entrada en vigur dal nov Cudesch civil u suenter.', 'en': 'The provisions of the Amendment of 16 December 2005 relating to accounting and auditors apply from first financial year that begins on or after the commencement of this Code.'}