{'rm': 'Per las aczias tenor l’alinea 1 sto la societad controllanta constituir separadamain ina reserva legala dal gudogn d’in import che correspunda a la valur d’acquisiziun da questas aczias.', 'en': 'The controlling company must show a separate amount equivalent to the acquisition value of these shares for the shares in accordance with paragraph 1 as statutory retained earnings.'}