{'rm': 'Ils debits ston vegnir bilantschads sco chapital ester, sch’els èn vegnids effectuads tras eveniments passads, sch’ina deflussiun da meds è probabla e sche lur valur po vegnir stimada en moda fidada.', 'en': 'Liabilities must be entered on the balance sheet as borrowed capital if they have been caused by past events, a cash outflow is probable and their value can be reliably estimated.'}