{'rm': 'Il quint da la circulaziun dals daners preschenta mintgamai separadamain la midada dals meds liquids che derivan da l’activitad commerziala, da l’activitad d’investiziun e l’activitad da finanziaziun.', 'en': 'The cash flow statement presents separately changes in cash and cash equivalents from business operations, investment activities and financing activities.'}