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