{'rm': 'En cas d’associaziuns cun certificats da participaziun èn ultra da quai applitgablas analogamain las disposiziuns dal dretg d’aczias davart la perdita da chapital.', 'en': 'In the case of cooperatives with share certificates, the provisions of the law on companies limited by shares on loss of capital also apply mutatis mutandis.'}