{'rm': 'Sche l’ultim quint annual mussa che las activas na cuvran, suenter la deducziun da las obligaziuns, betg pli la mesadad da la summa dal chapital d’aczias, da la reserva legala dal chapital che na dastga betg vegnir pajada enavos als acziunari sco er da la reserva legala dal gudogn, prenda il cussegl d’administraziun mesiras per eliminar la perdita da chapital. Sche necessari prenda el ulteriuras mesiras per sanar la societad u propona a la radunanza generala da prender talas mesiras, sche quai tutga en la cumpetenza da la radunanza generala.', 'en': 'If the most recent annual accounts indicate that the assets less the liabilities no longer cover half of the sum of the share capital, the statutory capital reserve not to be repaid to the shareholders and the statutory retained earnings, the board of directors shall take measures to rectify the loss of capital. It shall take, where necessary, further measures to restructure the company or shall request the general meeting to approve such measures if they fall within the competence of the general meeting.'}