{'rm': 'Associaziuns da credit pon decretar en ils statuts prescripziuns davart la repartiziun dal gudogn annual che divergeschan da las disposiziuns dals artitgels qua survart; er ellas èn dentant obligadas da furmar in fond da reservas e d’al duvrar tenor las disposiziuns qua survart.', 'en': 'Credit cooperatives may lay down articles of association that derogate from the provisions governing distribution of annual profit contained in the previous articles, but they too are obliged to form a reserve fund and to use it in accordance with the above provisions.'}