| 2410 | GENERAL | Mortgages | Dettes hypothecaires | Verbindlichkeiten | | |
| 2420 | GENERAL | Bond loans | Emprunts obligataires | Verbindlichkeiten | | |
| 2450 | GENERAL | Long-term loans | Prets a long terme | Verbindlichkeiten | | |
| 2451 | GENERAL | Loans from related parties | Prets envers entreprises liees | Verbindlichkeiten | | |
| 2500 | GENERAL | Other long-term liabilities | Autres dettes a long terme | Verbindlichkeiten | | |
| 2600 | GENERAL | Long-term provisions | Provisions a long terme | Verbindlichkeiten | | |
| 28 | GENERAL | Equity | Fonds propres | Verbindlichkeiten | | |
| 2800 | GENERAL | Share capital | Capital social / capital-actions | Verbindlichkeiten | | |
| 2850 | GENERAL | Partner current accounts | Comptes courants des associes | Verbindlichkeiten | | |
| 2900 | GENERAL | Legal capital reserve | Reserve legale issue du capital (agio) | Verbindlichkeiten | | |
| 2950 | GENERAL | Legal retained earnings reserve | Reserve legale issue du benefice | Verbindlichkeiten | | |
| 2960 | GENERAL | Voluntary retained earnings | Reserves facultatives | Verbindlichkeiten | | |
| 2961 | GENERAL | Treasury shares | Propres actions (valeur negative) | Verbindlichkeiten | | |
| 2970 | GENERAL | Retained earnings brought forward | Benefice / perte reporte | Verbindlichkeiten | | |
| 2979 | GENERAL | Net income/loss of the year | Benefice / perte de lexercice | Verbindlichkeiten | | |
| 3 | GENERAL | Operating revenue | Produits dexploitation | Einnahmen | | |
| 30 | GENERAL | Sales and services revenue | Produits de ventes et prestations | Einnahmen | | |
| 3000 | GENERAL | Sales of finished goods | Ventes de produits finis | Einnahmen | | |
| 3001 | GENERAL | Sales of semi-finished goods | Ventes de produits semi-finis | Einnahmen | | |
| 3200 | GENERAL | Sales of merchandise | Ventes de marchandises | Einnahmen | | |
| 3400 | GENERAL | Service revenue | Prestations de services | Einnahmen | | |
| 3600 | GENERAL | Other revenue | Autres produits et prestations | Einnahmen | | |
| 3700 | GENERAL | Own consumption | Prestations propres, prelevements privés | Einnahmen | | |
| 3710 | GENERAL | Capitalized own work | Prestations propres activees | Einnahmen | | |
| 3800 | GENERAL | Sales discounts and rebates | Deductions sur ventes (rabais, escomptes) | Einnahmen | | |
| 3805 | GENERAL | Bad debt losses | Pertes sur debiteurs | Einnahmen | | |
| 3900 | GENERAL | Change in inventory FG/WIP | Variation stocks produits finis/en-cours | Einnahmen | | |
| 4 | GENERAL | Cost of materials, merchandise, services | Charges de materiel, marchandises et prestations | Kosten | | |
| 4000 | GENERAL | Raw material costs | Charges de matieres premieres | Kosten | | |
| 4070 | GENERAL | Change in raw materials inventory | Variation stocks matieres premieres | Kosten | | |
| 4200 | GENERAL | Merchandise purchases | Achats de marchandises | Kosten | | |
| 4270 | GENERAL | Change in merchandise inventory | Variation stocks marchandises | Kosten | | |
| 4400 | GENERAL | Third-party services | Charges de prestations de tiers | Kosten | | |
| 4500 | GENERAL | Energy costs | Charges denergie | Kosten | | |
| 4900 | GENERAL | Purchase discounts and rebates | Deductions obtenues (rabais, escomptes) | Kosten | | |
| 5 | GENERAL | Personnel costs | Charges de personnel | Kosten | | |
| 5000 | GENERAL | Production wages | Salaires de production | Kosten | | |
| 5010 | GENERAL | Management salaries | Salaires des cadres | Kosten | | |
| 5020 | GENERAL | Admin/sales salaries | Salaires administration/vente | Kosten | | |
| 5030 | GENERAL | Bonuses and premiums | Gratifications et primes | Kosten | | |
| 5050 | GENERAL | Family allowances | Allocations familiales | Kosten | | |
| 5200 | GENERAL | OASI/DI/IC/UI contributions | Prestations sociales AVS/AI/APG/AC | Kosten | | |
| 5210 | GENERAL | Pension fund (LPP/BVG) | Prevoyance professionnelle LPP | Kosten | | |
| 5220 | GENERAL | Accident insurance (LAA/UVG) | Assurance accidents LAA | Kosten | | |
| 5230 | GENERAL | Sickness daily allowance | Indemnites journalieres maladie (IJM) | Kosten | | |
| 5270 | GENERAL | Other social costs | Autres charges sociales | Kosten | | |
| 5700 | GENERAL | Other personnel expenses | Charges annexes du personnel | Kosten | | |
| 5790 | GENERAL | Meals, gifts for staff | Repas, boissons, cadeaux personnel | Kosten | | |
| 5800 | GENERAL | Temporary staff | Personnel temporaire / interim | Kosten | | |
| 5810 | GENERAL | Recruitment costs | Frais de recrutement | Kosten | | |