{'rm': 'Las societads che han principalmain l’intent da sa participar ad autras interpresas (societads da holding), dastgan pajar enavos la reserva legala dal chapital als acziunaris, sche las reservas legalas dal chapital e dal gudogn surpassan 20 pertschient dal chapital d’aczias inscrit en il register da commerzi.', 'en': 'Companies whose primary purpose is to hold equity participations in other companies (holding companies) may repay the statutory capital reserve to the shareholders if the statutory capital reserves and retained earnings exceed 20 per cent of the share capital specified in the commercial register.'}