{'rm': 'Las activas ed ils debits vegnan per regla valitads separadamain, sch’els èn impurtants e sch’els na vegnan normalmain betg valitads en gruppas pervia da lur sumeglientscha.', 'en': 'Assets and liabilities are normally valued individually, provided they are significant and not normally consolidated as a group for valuation purposes due to their similarity.'}