{'rm': 'Per la contabilitad dal fond per la furmaziun professiunala ch’è vegnì declerà dal Cussegl federal sco liant valan las disposiziuns tenor ils artitgels 957 fin 964 dal dretg d’obligaziuns.', 'en': 'Accounting-related matters for VPET funds declared mandatory by the Federal Council is subject to the provisions contained in Articles 957–964 of the Swiss Code of Obligations.'}