{'rm': 'Il debitur che violescha sia obligaziun legala da manar e da tegnair en salv en urden cudeschs da fatschenta u da far ina bilantscha, uschia che ses stadi da facultad n’è betg u n’è betg cumplettamain vesaivel, vegn chastià cun in chasti da detenziun da fin 3 onns u cun in chasti pecuniar, sch’igl è vegnì declerà il concurs cunter el u sch’igl è vegnì emess in attest da perdita cunter el en cas d’ina impegnaziun tenor l’artitgel 43 da la Lescha federala dals 11 d’avrigl 1889 davart scussiun e concurs (LSC).', 'en': 'Any debtor who fails to comply with a statutory obligation to which he is subject to keep and preserve business accounts or draw up a balance sheet, with the result that his financial position is not or not fully ascertainable, shall be liable, if bankruptcy proceedings are commenced against him or a certificate of unsatisfied claims has been issued in his respect following a seizure of assets in accordance with Article 43 of the Federal Act of 11 April 1889 on Debt Enforcement and Bankruptcy (DEBA), to a custodial sentence not exceeding three years or to a monetary penalty.'}