{'rm': 'En la valitaziun sequenta dastgan activas ch’èn quotadas a la bursa u che han in auter pretsch da martgà observabel sin in martgà activ, vegnir valitadas per il curs u per il pretsch da martgà dal di da referenza da la bilantscha, er sche quest pretsch è pli aut che la valur nominala u che la valur d’acquisiziun. Tgi che fa diever da quest dretg, sto valitar tut las activas da las posiziuns correspundentas da la bilantscha, che han in pretsch da martgà observabel, per il curs u per il pretsch da martgà dal di da referenza da la bilantscha. En l’agiunta stoi vegnir rendì attent a questa valitaziun. Per las vaglias e per las ulteriuras activas, che han in pretsch da martgà observabel, sto la valur totala da las activas correspundentas mintgamai vegnir inditgada separadamain.', 'en': 'In the subsequent valuation, assets with a stock exchange price or another observable market price in an active market may be valued at that price as of the balance sheet date, even if this price exceeds the nominal value or the acquisition value. Any person who exercises this right must value all assets in corresponding positions on the balance sheet that have an observable market price at the market price as of the balance sheet date. In the notes to the accounts, reference must be made to this valuation. The total value of the corresponding assets must be disclosed separately for securities and other assets with observable market price.'}