{'rm': 'tgi che n’ademplescha – intenziunadamain u per negligientscha – betg l’obligaziun legala da tegnair en salv ils cudeschs da fatschenta, las brevs da fatschenta ed ils telegrams da fatschenta,', 'en': 'any person who wilfully or through negligence fails to comply with the statutory duty to preserve accounts, business correspondence and business telegrams,'}