{'rm': 'La facultad che resta suenter l’amortisaziun dals debits vegn duvrada l’emprim per restituir il chapital als societaris ed alura per pajar ils tschains per la durada da la liquidaziun.', 'en': 'Assets remaining after redemption of all partnership debts are used first to repay the capital to the partners and then to pay interest accrued over the liquidation period.'}