Swiss Accounts

Code	System	English	Francais	Type
5820	SWISSGAAP	Travel and representation expenses	Frais de deplacement / representation	Expense
5880	SWISSGAAP	Continuing education	Formation continue	Expense
5900	SWISSGAAP	Continuing education	Formation continue	Expense
6	SWISSGAAP	Other operating, depreciation and financial expenses	Autres charges dexploitation, amortissements et charges financieres	Expense
60	SWISSGAAP	Occupancy costs	Charges de locaux	Expense
6000	SWISSGAAP	Rent	Loyers	Expense
6030	SWISSGAAP	Rent-related utilities	Charges annexes des locaux (chauffage, electricite)	Expense
6040	SWISSGAAP	Cleaning costs	Frais de nettoyage	Expense
61	SWISSGAAP	Maintenance, repairs, replacements	Entretien, reparations, remplacements	Expense
6100	SWISSGAAP	Building maintenance	Entretien, reparations, remplacements	Expense
6105	SWISSGAAP	Leasing movable assets	Leasing immobilisations meubles	Expense
62	SWISSGAAP	Vehicle and transport costs	Charges de vehicules et transports	Expense
6200	SWISSGAAP	Vehicle expenses	Charges de vehicules	Expense
6210	SWISSGAAP	Fuel	Carburant	Expense
6220	SWISSGAAP	Vehicle maintenance	Entretien et reparations vehicules	Expense
6260	SWISSGAAP	Vehicle leasing	Leasing vehicules	Expense
6270	SWISSGAAP	Third-party transport	Frais de transport tiers	Expense
63	SWISSGAAP	Property insurance, fees, permits	Assurances-choses, droits, taxes	Expense
6300	SWISSGAAP	Property insurance	Assurances-choses	Expense
6310	SWISSGAAP	Stamp duties	Droits de timbre	Expense
6330	SWISSGAAP	Fees and permits	Taxes et permissions	Expense
64	SWISSGAAP	Energy and waste disposal	Energie et elimination des dechets	Expense
6400	SWISSGAAP	Admin energy costs	Charges denergie administrative	Expense
6460	SWISSGAAP	Waste disposal	Elimination des dechets	Expense
65	SWISSGAAP	Administration and IT	Administration et informatique	Expense
6500	SWISSGAAP	Office supplies	Fournitures de bureau	Expense
6510	SWISSGAAP	Telecommunications	Telecommunications	Expense
6513	SWISSGAAP	Internet and hosting	Internet et hebergement	Expense
6520	SWISSGAAP	Postage and shipping	Frais de port et courrier	Expense
6530	SWISSGAAP	Professional memberships	Cotisations professionnelles	Expense
6540	SWISSGAAP	Consulting fees	Honoraires de conseil (juridique, fiscal, comptable)	Expense
6570	SWISSGAAP	IT expenses	Charges informatiques	Expense
66	SWISSGAAP	Advertising	Publicite	Expense
6600	SWISSGAAP	Advertising costs	Charges publicitaires	Expense
6620	SWISSGAAP	Samples and promotional gifts	Echantillons et cadeaux publicitaires	Expense
6640	SWISSGAAP	Trade fairs and exhibitions	Foires et expositions	Expense
67	SWISSGAAP	Other operating expenses	Autres charges dexploitation	Expense
6700	SWISSGAAP	Miscellaneous operating expenses	Autres charges dexploitation diverses	Expense
68	SWISSGAAP	Depreciation and impairments	Amortissements et corrections de valeur	Expense
6800	SWISSGAAP	Depreciation of tangible assets	Amortissements des immobilisations corporelles	Expense
6810	SWISSGAAP	Depreciation of intangible assets	Amortissements des immobilisations incorporelles	Expense
6820	SWISSGAAP	Financial asset impairments	Corrections de valeur actifs financiers	Expense
69	SWISSGAAP	Financial income and expense	Charges et produits financiers	Expense
6900	SWISSGAAP	Interest expense	Charges financieres (interets debiteurs)	Expense
6940	SWISSGAAP	Bank charges	Frais bancaires	Expense
6950	SWISSGAAP	Foreign exchange losses	Pertes de change	Expense
6990	SWISSGAAP	Financial income	Produits financiers (interets, dividendes)	Revenue
6995	SWISSGAAP	Foreign exchange gains	Gains de change	Revenue
7	SWISSGAAP	Non-operating results	Resultats des activites annexes dexploitation	Revenue
7000	SWISSGAAP	Non-operating income	Produits accessoires	Revenue

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