{'rm': 'La clusiun tenor in standard renconuschì sto vegnir preschentada a l’organ suprem a chaschun da l’approvaziun dal quint annual, na sto dentant betg vegnir approvada.', 'en': 'Financial statements in accordance with a recognised standard must be submitted to the supreme management body when the annual accounts are submitted for approval, although they do not require approval.'}