{'rm': 'Sche la valitaziun sequenta da las provisiuns e dals servetschs betg facturads mussa che la valur d’alienaziun è – resguardond ils custs che resultan anc – pli bassa ch’ils custs d’acquisiziun u da producziun per il di da referenza da la bilantscha, sto vegnir cudeschada questa valur.', 'en': 'If the realisable value in the subsequent valuation of inventories and non-invoiced services taking account of expected costs is less than the acquisition or manufacturing costs on balance sheet date, this value must be entered.'}