{'rm': 'Sche la facultad cuminaivla na basta betg – suenter ch’ils debits èn vegnids pajads e suenter che las expensas e che las anticipaziuns èn vegnidas cumpensadas – per restituir ils imports da facultad ch’èn vegnids appurtads, han ils societaris da purtar questas mancanzas sco deficit.', 'en': 'Where, after satisfaction of debts and the reimbursement of expenses and advances, the partnership’s assets are not sufficient to cover the return of contributions, the shortfall is borne equally by the partners as a loss.'}