1140

Advances and loans

System
Swiss SME Chart of Accounts
Type
Assets
Class
1 — Assets
Parent
114 — Other short-term receivables
Labels (multilingual)
EN: Advances and loans
FR: Avances et prets
DE: Vorschuesse und Darlehen
IT: Anticipi e prestiti
Postable
Yes
Lettrable
No
VAT
No