{'rm': 'Per l’applicaziun da las disposiziuns davart il rendaquint d’interpresas pli grondas èn decisivs la summa da bilantscha, il retgav da la svieuta sco er las plazzas a temp cumplain en la media annuala dals 2 onns da gestiun che precedan l’entrada en vigur da questa midada.', 'en': 'The basis for the application of the provisions on financial reporting by larger undertakings is formed by the balance sheet total, sales revenue and number of full-time positions on annual average in the two years before this Amendment comes into force'}