{'rm': 'La revalitaziun è mo admissibla, sch’il post da revisiun u – en cas che la societad n’ha betg in post da revisiun – in revisur admess conferma en scrit che las disposiziuns legalas vegnian observadas.', 'en': 'Revaluation is permitted only if the external auditor or, if there is no external auditor, a licensed auditor confirms in writing that the statutory provisions have been complied with.'}