{'rm': 'En il concurs da la societad ston ils commembers dal cussegl d’administraziun restituir tut las tantiemas ch’els han survegnì ils ultims 3 onns avant la decleraziun dal concurs, nun ch’els cumprovian che las premissas per pajar las tantiemas eran ademplidas tenor lescha e tenor statuts; en spezial stoi vegnir cumprovà ch’il pajament haja gì lieu sin basa d’ina bilantschaziun precauta.', 'en': 'Where the company is declared insolvent, the members of the board of directors must return all shares of profits paid to board members received in the three years prior to commencement of insolvency proceedings, unless they can show that the conditions for payment of such shares of profits paid to board members set out in law and the articles of association were met; in particular, they must show that the payment was based on prudent accounting.'}