{'rm': 'Tar la repartiziun dal gudogn che resulta tras la bilantscha, tar la repartiziun dal retgav da la liquidaziun e tar la suttascripziun da novas aczias na dastgan ils statuts betg dischavantagiar ils participants en cumparegliaziun cun ils acziunaris.', 'en': 'The articles of association must not place participation certificate holders at a disadvantage as against shareholders in respect of the distribution of the disposable profit and the proceeds of liquidation and subscription to new shares.'}