{'fr': 'Dans le bilan, la société fait figurer un montant correspondant à la valeur d’acquisition des propres actions en diminution des capitaux propres (art. 959a, al. 2, ch. 3, let. e).', 'en': 'The company must indicate an amount equivalent to the cost of acquiring its own shares on its balance sheet as negative items in the equity capital (Art. 959a para. 2 no 3 let. e).'}