{'rm': 'Sch’ina persuna giuridica ch’è obligada da render quint controllescha ina u pliras interpresas, ch’èn medemamain obligadas da render quint, sto ella integrar en il rapport da gestiun in quint annual consolidà (quint dal concern) per tut las interpresas controlladas.', 'en': 'Where a legal entity that is required to file financial reports controls one or more undertakings that are required to file financial reports, the entity must prepare consolidated annual accounts (consolidated accounts) in the annual report for all the undertakings controlled.'}