| 2410 | PME | Mortgages | Dettes hypothecaires | Liabilities | | |
| 2410 | GENERAL | Mortgages | Dettes hypothecaires | Liabilities | | |
| 2410 | SWISSGAAP | Mortgages | Dettes hypothecaires | Liabilities | | |
| 2420 | SWISSGAAP | Bond loans | Emprunts obligataires | Liabilities | | |
| 2420 | GENERAL | Bond loans | Emprunts obligataires | Liabilities | | |
| 2420 | PME | Bond loans | Emprunts obligataires | Liabilities | | |
| 2450 | GENERAL | Long-term loans | Prets a long terme | Liabilities | | |
| 2450 | PME | Long-term loans | Prets a long terme | Liabilities | | |
| 2450 | SWISSGAAP | Long-term loans | Prets a long terme | Liabilities | | |
| 2451 | GENERAL | Loans from related parties | Prets envers entreprises liees | Liabilities | | |
| 2451 | SWISSGAAP | Loans from related parties | Prets envers entreprises liees | Liabilities | | |
| 2451 | PME | Loans from related parties | Prets envers entreprises liees | Liabilities | | |
| 2500 | PME | Other long-term liabilities | Autres dettes a long terme | Liabilities | | |
| 2500 | GENERAL | Other long-term liabilities | Autres dettes a long terme | Liabilities | | |
| 2500 | SWISSGAAP | Other long-term liabilities | Autres dettes a long terme | Liabilities | | |
| 2600 | PME | Long-term provisions | Provisions a long terme | Liabilities | | |
| 2600 | SWISSGAAP | Long-term provisions | Provisions a long terme | Liabilities | | |
| 2600 | GENERAL | Long-term provisions | Provisions a long terme | Liabilities | | |
| 28 | SWISSGAAP | Equity | Fonds propres | Liabilities | | |
| 28 | PME | Equity | Fonds propres | Liabilities | | |
| 28 | GENERAL | Equity | Fonds propres | Liabilities | | |
| 2800 | GENERAL | Share capital | Capital social / capital-actions | Liabilities | | |
| 2800 | SWISSGAAP | Share capital | Capital social / capital-actions | Liabilities | | |
| 2800 | PME | Share capital | Capital social / capital-actions | Liabilities | | |
| 2850 | GENERAL | Partner current accounts | Comptes courants des associes | Liabilities | | |
| 2850 | SWISSGAAP | Partner current accounts | Comptes courants des associes | Liabilities | | |
| 2850 | PME | Partner current accounts | Comptes courants des associes | Liabilities | | |
| 2900 | GENERAL | Legal capital reserve | Reserve legale issue du capital (agio) | Liabilities | | |
| 2900 | PME | Legal capital reserve | Reserve legale issue du capital (agio) | Liabilities | | |
| 2900 | SWISSGAAP | Legal capital reserve | Reserve legale issue du capital (agio) | Liabilities | | |
| 2950 | GENERAL | Legal retained earnings reserve | Reserve legale issue du benefice | Liabilities | | |
| 2950 | PME | Legal retained earnings reserve | Reserve legale issue du benefice | Liabilities | | |
| 2950 | SWISSGAAP | Legal retained earnings reserve | Reserve legale issue du benefice | Liabilities | | |
| 2960 | GENERAL | Voluntary retained earnings | Reserves facultatives | Liabilities | | |
| 2960 | SWISSGAAP | Voluntary retained earnings | Reserves facultatives | Liabilities | | |
| 2960 | PME | Voluntary retained earnings | Reserves facultatives | Liabilities | | |
| 2961 | GENERAL | Treasury shares | Propres actions (valeur negative) | Liabilities | | |
| 2961 | PME | Treasury shares | Propres actions (valeur negative) | Liabilities | | |
| 2961 | SWISSGAAP | Treasury shares | Propres actions (valeur negative) | Liabilities | | |
| 2970 | GENERAL | Retained earnings brought forward | Benefice / perte reporte | Liabilities | | |
| 2970 | SWISSGAAP | Retained earnings brought forward | Benefice / perte reporte | Liabilities | | |
| 2970 | PME | Retained earnings brought forward | Benefice / perte reporte | Liabilities | | |
| 2979 | PME | Net income/loss of the year | Benefice / perte de lexercice | Liabilities | | |
| 2979 | SWISSGAAP | Net income/loss of the year | Benefice / perte de lexercice | Liabilities | | |
| 2979 | GENERAL | Net income/loss of the year | Benefice / perte de lexercice | Liabilities | | |
| 3 | SWISSGAAP | Operating revenue | Produits dexploitation | Revenue | | |
| 3 | GENERAL | Operating revenue | Produits dexploitation | Revenue | | |
| 3 | PME | Operating revenue | Produits dexploitation | Revenue | | |
| 30 | GENERAL | Sales and services revenue | Produits de ventes et prestations | Revenue | | |
| 30 | PME | Sales and services revenue | Produits de ventes et prestations | Revenue | | |