{'rm': 'Il quint economic preschenta la situaziun dal retgav da l’interpresa durant l’onn da gestiun. El po vegnir stabilì sco quint economic da producziun u sco quint economic da vendita.', 'en': 'The profit and loss account shall present the earnings of the company over the financial year. It may be prepared according to the period-based accounting method or the cost of sales method.'}