{'rm': 'Il debitur che engiona ses crediturs, il curatur u l’autoritad da relasch en quai che concerna sia situaziun da facultad, en spezial cun ina contabilitad u cun ina bilantscha faussa, per cuntanscher uschia in moratori u l’approvaziun d’in concordat giudizial,', 'en': 'Any debtor who misleads his creditors, the Commissioner, or the debt collection authorities, in particular by false accounting or drawing up a false balance sheet, in order to obtain a moratorium of debt enforcement or the approval of a judicial composition agreement,'}