- System
- Swiss GAAP FER Chart of Accounts
- Type
- Liabilities
- Class
- 2 — Liabilities and equity
- Labels (multilingual)
EN: Net income/loss of the year
FR: Benefice / perte de lexercice
DE: Jahresgewinn/-verlust
IT: Utile/perdita desercizio
- Postable
- Yes
- Lettrable
- No
- VAT
- No