| 1700 | GENERAL | Patents, know-how, licenses, rights | Brevets, know-how, licences, droits | Assets | | |
| 1709 | PME | Depreciation on patents | Amortissements brevets / licences | Assets | | |
| 1709 | SWISSGAAP | Depreciation on patents | Amortissements brevets / licences | Assets | | |
| 1709 | GENERAL | Depreciation on patents | Amortissements brevets / licences | Assets | | |
| 1770 | PME | Goodwill | Goodwill | Assets | | |
| 1770 | SWISSGAAP | Goodwill | Goodwill | Assets | | |
| 1770 | GENERAL | Goodwill | Goodwill | Assets | | |
| 1779 | PME | Depreciation on goodwill | Amortissements Goodwill | Assets | | |
| 1779 | SWISSGAAP | Depreciation on goodwill | Amortissements Goodwill | Assets | | |
| 1779 | GENERAL | Depreciation on goodwill | Amortissements Goodwill | Assets | | |
| 180 | PME | Unpaid share capital | Capital souscrit non libere | Assets | | |
| 180 | SWISSGAAP | Unpaid share capital | Capital souscrit non libere | Assets | | |
| 180 | GENERAL | Unpaid share capital | Capital souscrit non libere | Assets | | |
| 1850 | PME | Unpaid share capital | Capital social non libere | Assets | | |
| 1850 | SWISSGAAP | Unpaid share capital | Capital social non libere | Assets | | |
| 1850 | GENERAL | Unpaid share capital | Capital social non libere | Assets | | |
| 2 | SWISSGAAP | Liabilities and equity | Passifs | Liabilities | | |
| 2 | PME | Liabilities and equity | Passifs | Liabilities | | |
| 2 | GENERAL | Liabilities and equity | Passifs | Liabilities | | |
| 20 | PME | Short-term liabilities | Dettes a court terme | Liabilities | | |
| 20 | SWISSGAAP | Short-term liabilities | Dettes a court terme | Liabilities | | |
| 20 | GENERAL | Short-term liabilities | Dettes a court terme | Liabilities | | |
| 200 | PME | Trade payables | Dettes resultant dachats et prestations | Liabilities | | |
| 200 | SWISSGAAP | Trade payables | Dettes resultant dachats et prestations | Liabilities | | |
| 200 | GENERAL | Trade payables | Dettes resultant dachats et prestations | Liabilities | | |
| 2000 | PME | Trade payables CHF | Dettes fournisseurs CHF | Liabilities | | |
| 2000 | SWISSGAAP | Trade payables CHF | Dettes fournisseurs CHF | Liabilities | | |
| 2000 | GENERAL | Trade payables CHF | Dettes fournisseurs CHF | Liabilities | | |
| 2001 | PME | Trade payables EUR | Dettes fournisseurs EUR | Liabilities | | |
| 2001 | SWISSGAAP | Trade payables EUR | Dettes fournisseurs EUR | Liabilities | | |
| 2001 | GENERAL | Trade payables EUR | Dettes fournisseurs EUR | Liabilities | | |
| 2002 | PME | Payables to related parties | Dettes envers entreprises liees | Liabilities | | |
| 2002 | SWISSGAAP | Payables to related parties | Dettes envers entreprises liees | Liabilities | | |
| 2002 | GENERAL | Payables to related parties | Dettes envers entreprises liees | Liabilities | | |
| 2030 | PME | Customer advances | Acomptes recus de clients | Liabilities | | |
| 2030 | SWISSGAAP | Customer advances | Acomptes recus de clients | Liabilities | | |
| 2030 | GENERAL | Customer advances | Acomptes recus de clients | Liabilities | | |
| 210 | PME | Short-term financial liabilities | Dettes financieres a court terme | Liabilities | | |
| 210 | SWISSGAAP | Short-term financial liabilities | Dettes financieres a court terme | Liabilities | | |
| 210 | GENERAL | Short-term financial liabilities | Dettes financieres a court terme | Liabilities | | |
| 2100 | PME | Bank overdraft | Banques (compte courant) | Liabilities | | |
| 2100 | SWISSGAAP | Bank overdraft | Banques (compte courant) | Liabilities | | |
| 2100 | GENERAL | Bank overdraft | Banques (compte courant) | Liabilities | | |
| 2120 | PME | Short-term financial debt | Engagements financiers a court terme | Liabilities | | |
| 2120 | SWISSGAAP | Short-term financial debt | Engagements financiers a court terme | Liabilities | | |
| 2120 | GENERAL | Short-term financial debt | Engagements financiers a court terme | Liabilities | | |
| 2140 | PME | Other interest-bearing ST liabilities | Autres dettes a court terme portant interets | Liabilities | | |
| 2140 | SWISSGAAP | Other interest-bearing ST liabilities | Autres dettes a court terme portant interets | Liabilities | | |
| 2140 | GENERAL | Other interest-bearing ST liabilities | Autres dettes a court terme portant interets | Liabilities | | |
| 2160 | PME | Short-term leasing liabilities | Engagements leasing a court terme | Liabilities | | |