{'rm': 'Sch’ils retgavs nets da las furniziuns e da las prestaziuns u sch’ils retgavs finanzials na surpassan betg 100 000 francs, pon ins desister da la cunfinaziun temporala e far empè da quai ina contabilitad da las expensas e da las entradas.', 'en': 'Provided the net proceeds from the sale of goods or services or financial income does not exceed 100,000 francs, accruals based on time may be dispensed with and instead based on expenditure and income.'}