{'rm': 'Sco activas ston vegnir bilantschadas valurs da facultad, sche l’interpresa po disponer da talas sin basa d’eveniments anteriurs, sch’ina afflussiun da meds è probabla e sche lur valur po vegnir stimada en moda fidada. Autras valurs da facultad na dastgan betg vegnir bilantschadas.', 'en': 'Items must be entered on the balance sheet as assets if due to past events they may be disposed of, a cash inflow is probable and their value can be reliably estimated. Other assets may not be entered on the balance sheet.'}