{'rm': 'Participaziuns a societads cun responsabladad limitada, che han ina valur nominala e che vegnan decleradas tar las passivas da la bilantscha, che na dattan dentant nagin dretg da votar (certificats da participaziun), valan suenter la scadenza da 2 onns sco quotas da basa cun ils medems dretgs da facultad, sch’ellas na vegnan betg annulladas entaifer quest termin cun ina reducziun dal chapital. Sche las participaziuns vegnan annulladas, ston ils participants vertents vegnir indemnisads a l’import da la valur reala.', 'en': 'Shares in limited liability companies that indicate a nominal value and which are recorded under liabilities on the balance sheet, but will confer no right to vote (participation certificates), are deemed after two years to be capital contributions with the same property rights if they are not cancelled during this period by means of a reduction in capital. If the shares are cancelled, the former participants must be paid compensation corresponding to the true value of the certificates.'}