{'rm': 'Sco facultad en circulaziun ston vegnir bilantschads ils meds liquids sco er autras activas che daventan probablamain liquidas entaifer 1 onn a partir dal di da referenza da la bilantscha u entaifer il ciclus da fatschentas normal u che vegnan realisadas en autra moda. Sco facultad d’investiziun ston vegnir bilantschadas tut las autras activas.', 'en': 'Cash and cash equivalents and other assets that will probably become cash or cash equivalents assets or otherwise be realised within one year of the balance sheet date or within the normal operating cycle must be entered on the balance sheet as current assets. All other assets are entered on the balance sheet as capital assets.'}