{'rm': 'Il Cussegl federal ha il dretg, sche relaziuns economicas extraordinarias pretendan quai, da decretar disposiziuns che permettan a las persunas, ch’èn obligadas da far ina bilantscha, da betg stuair observar tuttas disposiziuns da questa lescha che pertutgan las prescripziuns concernent la bilantscha. In tal conclus dal Cussegl federal sto vegnir publitgà.', 'en': 'The Federal Council is entitled where extraordinary economic circumstances so require to enact provisions that permit deviations from the requirements relating to balance sheets laid down in this Act. Any resolution of the Federal Council to this effect must be published.'}