{'rm': 'En cas da concurs da l’associaziun èn ils commembers da l’administraziun obligads vers ils crediturs da l’associaziun da restituir tuttas parts dal gudogn u autras retratgas ch’èn vegnidas fatgas sut in auter titel durant ils ultims 3 onns avant la decleraziun dal concurs, uschenavant che questas retratgas surpassan ina indemnisaziun adequata per cuntraprestaziuns ed uschenavant ch’ellas n’avessan betg duì vegnir concedidas, sche la bilantscha fiss vegnida fatga precautamain.', 'en': "In the event that the cooperative becomes insolvent, the board is obliged to reimburse the cooperative's creditors for all payments received in the three years prior to the onset of insolvency in the form of shares in the profit or under any other designation to the extent such payments exceed adequate remuneration for the consideration rendered and should not have been made under a prudent accounting regime."}