{'rm': 'En il quint economic da producziun (procedura dals custs totals) ston vegnir preschentadas mintgamai separadamain almain las suandantas posiziuns, e quai en la suandanta successiun:', 'en': 'If the period-based accounting method is used (nature of expense method), a minimum of the following items must be shown individually and in the specified order:'}