{'rm': 'La valitaziun sequenta da las activas na dastga betg esser pli auta ch’ils custs d’acquisiziun u da producziun. Resalvadas restan disposiziuns per singuls geners d’activas.', 'en': 'In any subsequent valuation, assets must not be valued higher than their acquisition or manufacturing costs. Provisions on individual types of assets are reserved.'}