{'rm': 'Las disposiziuns davart il quint dal concern vegnan applitgadas per l’emprima giada per l’onn da gestiun che cumenza 3 onns suenter l’entrada en vigur da questa midada. Per la liberaziun da l’obligaziun da far in quint dal concern èn decisivs ils 2 onns da gestiun precedents.', 'en': 'The provisions on consolidated accounts first apply in the financial year beginning three years after this Amendment comes into force. The two previous financial years form the basis for the exemption from the duty to prepare consolidated accounts.'}