{'rm': 'Il certificat da giudida na dastga betg avair ina valur nominala; el na dastga betg vegnir numnà certificat da participaziun e na dastga betg vegnir emess cunter in apport che vegn declerà tar las activas da la bilantscha.', 'en': 'The dividend rights certificate must not have a nominal value; it must not be called a participation certificate or issued in exchange for a capital contribution stated as an asset in the balance sheet.'}