{'rm': 'En l’agiunta dal quint economic da vendita ston plinavant vegnir preschentads ils custs da persunal sco er – en ina posiziun – las amortisaziuns e las rectificaziuns da valurs sin posiziuns da la facultad d’investiziun.', 'en': 'If the cost of sales method is used, the notes to the accounts must also show the staff costs and, as a single item, depreciation and valuation adjustments to fixed asset items.'}