{'rm': 'Ina clusiun intermediara vegn fatga tenor las prescripziuns per il quint annual e cuntegna ina bilantscha, in quint economic ed in’agiunta. Las prescripziuns per interpresas pli grondas e per concerns restan resalvadas.', 'en': 'An interim account shall be prepared in accordance with the rules on annual accounts and shall comprise a balance sheet, a profit and loss account and the notes to the accounts. The rules for larger undertakings and groups are reserved.'}