{'rm': 'Tar l’emprima applicaziun da las prescripziuns davart il rendaquint poi vegnir desistì da numnar las cifras dals onns precedents. Tar la segunda applicaziun ston vegnir inditgadas mo las cifras da l’onn precedent. Sch’i vegnan numnadas las cifras dals onns da gestiun precedents, poi vegnir renunzià a la cuntinuitad da la preschentaziun ed a la structura. En l’agiunta stoi vegnir rendì attent quest fatg.', 'en': 'When applying the regulations on financial reporting for the first time, it is not required to specify the figures from previous years. When applying the regulations for the second time, only the figures from the previous year need be specified. If figures from previous financial years are specified, consistency of presentation and structure are not required. Reference must be made to this in the notes to the accounts.'}