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